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Continuous Disclosure Obligations

NI 51-102 Continuous Disclosure Obligations sets out the obligations of reporting issuers, other than investment funds, for financial statements, management's discussion and analysis (MD&A), annual information forms (AIFs), business acquisition reports (BARs), material change reporting, information circulars, proxies and proxy solicitation, restricted share disclosure, and certain other continuous disclosure-related matters.

NI 52-107 Acceptable Accounting Principles and Auditing Standards sets out the accounting principles and auditing standards that apply to financial statements filed. NI 71-102 Continuous Disclosure and Other Exemptions Relating to Foreign Issuers provides exemptions from most continuous disclosure requirements and certain other requirements for certain foreign issuers.

View the continuous disclosure filing calendar, which shows due dates for annual and interim filing requirements.

Related Documents

Annual & Interim Reporting Requirements

Please see our Forms page for applicable certificates

Timely Reporting

Issuers in Default

The BCSC publishes a Reporting Issuers List. This list also shows when a company has not complied with their continuous disclosure reporting obligations.  A company that has not complied with their continuous disclosure obligations may be cease traded without further notice.

About SEDAR+

SEDAR+ is the System for Electronic Document Analysis and Retrieval, the electronic filing system for reporting issuers to file certain documents with the Canadian securities regulatory authorities, including the BC Securities Commission. 

Mining Issuers

Mining issuers may wish to visit our Mining section.