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52-110, Audit Committees

Effective date :

March 30, 2004, except for subsequent amendments.

Published by the CSA:

January 16, 2004


The purpose of the Instrument is to encourage reporting issuers to establish and maintain strong, effective and independent audit committees.

Recent developments




April 9, 2015 Amendments to streamline and tailor disclosure by venture issuers

These amendments are intended to make the disclosure requirements for venture issuers more suitable and manageable for issuers at their stage of development. The Amendments address continuous disclosure and governance obligations as well as disclosure for prospectus offerings.

The amendments are effective on June 30, 2015.

September 3, 2015 Amendments

The definition of "venture issuer" is amended to recognize "Aequitas NEO Exchange Inc." as a senior exchange.

The amendments are effective on November 17, 2015.

Note: The above summary of Recent Developments does not include consequential amendments made as the result of other projects.

For details on the history of this Instrument, please refer to the OSC’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.