Securities Law & Instruments

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AMENDMENTS TO NATIONAL INSTRUMENT 52-107
ACCEPTABLE ACCOUNTING PRINCIPLES AND AUDITING STANDARDS



1. National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards is amended by this Instrument.

2. Section 2.1 is amended by

(a) adding, at the end of subsection (1), "that are subject to National Instrument 81-106 Investment Fund Continuous Disclosure in respect of their reporting requirements as investment funds", and

(b) replacing, in paragraph (2)(a), "National Instrument 31-103 Registration Requirements and Exemptions" with "National Instrument 31-103 Registration Requirements, Exemptions and Ongoing Registrant Obligations".

Coming into force

3. This Instrument comes into force on January 11, 2015.