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Proposed Canadian Rule on Internal Control Reporting.

In early February, members of the Canadian Securities Administrators (CSA), other than British Columbia, published Multilateral Instrument 52-111 Reporting on Internal Control over Financial Reporting. The instrument is out for a 120-day comment period. The CSA has also released proposed revisions to Multilateral Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings. The objective of these instruments is to improve the quality and reliability of financial and other continuous disclosure reporting.


KPMG has published a summary of key provisions of the instruments--a useful guide to the proposed changes for CEOs and CFOs, who will be affected by them.

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Publication:CMA Management
Article Type:Brief Article
Geographic Code:1CANA
Date:Apr 1, 2005
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