12-202 - Revocation of a Compliance-related Cease Trade Order [NP Amendment Advance Notice - Lapsed]
| Published Date: | 2010-10-01 |
|---|---|
| Effective Date: | 2011-01-01 |
| Rescinded Date: | 2011-01-01 |
| Document(s): |
Concurrently Published:
APPENDIX I
IFRS-Related Amendments to Policies
The CSA have approved minor IFRS-related amendments to National Policy 12-202 Revocation of a Compliance-related Cease Trade Order and National Policy 12-203 Cease Trade Orders for Continuous Disclosure Defaults. These amendments are set out in Schedule 1 to this Appendix.
The CSA, except for the Ontario Securities Commission, have approved minor IFRS-related amendments to Companion Policy 11-102CP Passport System. These amendments are set out in Schedule 2 to this Appendix. The Ontario Securities Commission has not approved these amendments because it is not party to Multilateral Instrument 11-102 Passport System.
Schedule 1 to Appendix I
Amendments to
National Policy 12-202 Revocation of a Compliance-related Cease Trade Order
1. National Policy 12-202 Revocation of a Compliance-related Cease Trade Order is amended by this Instrument.
2. Paragraph 3.1(1)(f) is replaced with the following:
(f) National Instrument 52-110 Audit Committees; and
3. Subsection 3.1(2) is amended by replacing “interim financial statements”, wherever it occurs, with “interim financial reports”.
4. Section 4.1 is amended by replacing “CSA Staff Notice 51-312 Harmonized Continuous Disclosure Requirements” with “CSA Staff Notice 51-312 (Revised) -Harmonized Continuous Disclosure Requirements”.
5. Section 3 of this Instrument only applies to periods relating to financial years beginning on or after January 1, 2011.
6. This Instrument becomes effective on January 1, 2011.
Amendment to
National Policy 12-203 Cease Trade Orders for Continuous Disclosure Defaults
1. National Policy 12-203 Cease Trade Orders for Continuous Disclosure Defaults is amended by this Instrument.
2. Paragraph (b) of the definition of “specified requirements” in Part 2 is amended by replacing “interim financial statements” with “an interim financial report”.
3. This Instrument only applies to periods relating to financial years beginning on or after January 1, 2011.
4. This Instrument becomes effective on January 1, 2011.
Schedule 2 to Appendix I
Amendment to Companion Policy 11-102CP Passport System
1. Companion Policy 11-102CP Passport System is amended by this Instrument.
2. Paragraph (d) under the heading “All jurisdictions:” in Appendix A is replaced by the following:
(d) National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards,
3. This Instrument becomes effective on January 1, 2011.