Reporting Issuers. A reporting issuer that files its financial statements accompanied by an auditor’s report must have the auditor’s report prepared by a public accounting firm that is, as of the date of the auditor’s report, (a) a participating audit firm, and (b) in compliance with any restrictions or sanctions imposed by the CPAB.
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Samples: National Instrument 52 108 Auditor Oversight, National Instrument 52 108 Auditor Oversight, National Instrument 52 108
Reporting Issuers. A reporting issuer that files its financial statements accompanied by an auditor’s report must have ensure that the auditor’s report has been prepared by a public accounting firm that is, as of the date of the auditor’s report,
(a) a participating audit firm, and
(b) in compliance with any restrictions or sanctions imposed by the CPAB.
Appears in 1 contract
Samples: Regulation 52 108
