March is Fraud Prevention Month!
Do you know what it means to be an informed investor?
National Instrument 51-102 Continuous Disclosure Obligations came into force on March 30, 2004.
This national instrument harmonizes the continuous disclosure requirements across Canada and replaces most existing local continuous disclosure requirements. Many of the requirements of the instrument apply to financial years beginning on or after January 1, 2004.
View National Instrument 51-102 and related documents
In order to encourage high-quality financial reporting, the ASC conducts reviews of financial statements and other continuous disclosure of companies headquartered in Alberta. This is separate from its review of offering documents, and is aimed at information that companies provide on an ongoing basis.
The ASC conducts reviews of current disclosure documents, including:
In their review, ASC staff identify recurring and significant deficiencies and ensure that companies and their professional advisors resolve any issues that arise. As these concerns are communicated to industry, the ASC anticipates that the quality of disclosure will continue to improve.
2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010
2018 | 2017 | 2016 | 2015 | 2013-2014 | 2012-2013 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004
2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003
2002 Preliminary | 2002 Final | 2001 Interim | 2001 Final | 2000 Final | 1999 Final | 1998 Final
CSA Staff Notice 52-312 - Notice of Audit Committee Compliance Review
CSA Staff Notice 51-312 - Harmonized Continuous Disclosure Review Program
CSA Staff Notice 51-304 - 2002 Review of Executive Compensation Disclosure
ASC Staff Notice 52-201 - 2001 Review of Interim Financial Statements - GAAP Revisions
Disclosure of key performance indicators in the oil and gas industry
An update on disclosure of key performance indicators in the oil and gas industry
Abandonment and Reclamation Costs
Preliminary Analysis of Technical Revisions in 2004 - NI 51-101F1 Annual Filings