Canadian listing forms — and the audit inputs they depend on

The principal listing application for a Toronto Stock Exchange senior-board listing.

The TSX uses Form 1A to assess whether an applicant meets the minimum listing requirements (financials, distribution, public float, management). Before it can be submitted, the auditor's report on three years of financial statements must be signed and the auditor must consent in writing to its inclusion in the prospectus.

The principal listing application for a TSX Venture Exchange Tier 1 or Tier 2 listing via IPO.

TSX-V Form 2A captures the issuer's financial history, share structure, principals, and business plan. The audit firm's signed report on the three-year financial statements is incorporated, and a sponsor will typically require a comfort letter from the auditor before signing the sponsor report.

Disclosure document for reverse takeovers and CPC qualifying transactions on the TSX-V.

Form 3D substitutes for a prospectus in TSX-V reverse takeovers and Capital Pool Company qualifying transactions. It requires audited financial statements of the target (private) company on a stand-alone or carve-out basis, plus pro-forma combined statements showing the post-transaction entity.

An independent sponsor's report on the issuer, required for most TSX-V listings.

TSX-V Policy 2.2 requires a registered Investment Dealer to sponsor most listings. The sponsor's own due-diligence concludes only after the audit firm delivers a comfort letter covering specified financial information in the listing documents.

The principal listing statement for a Canadian Securities Exchange listing.

CSE Form 2A is the listing-statement disclosure equivalent to a prospectus for CSE issuers. It requires three years of audited financial statements (or since inception if shorter) and the auditor's written consent to inclusion of the audit report.

Background-check disclosure for every director, officer, and 10%+ shareholder.

Each insider files a PIF — personal history, prior corporate roles, regulatory or criminal events. The audit firm's independence review and the issuer's related-party register cross-reference each PIF to confirm that all reportable relationships are disclosed.

The securities-commission filing that runs parallel to the exchange application.

Every IPO, RTO, and de-SPAC files a long-form prospectus on SEDAR+ with the relevant provincial securities commission. The prospectus incorporates three years of audited F/S, pro-forma combined statements when relevant, the auditor's signed consent, and is supported off-document by a comfort letter to the underwriter.