NI 52-107: Acceptable Accounting Principles and Auditing Standards
Specifies the accounting principles (IFRS) and auditing standards (CAS) acceptable for Canadian reporting issuers' financial statements and audit reports.
Why NI 52-107 matters
NI 52-107 is the rule that ties Canadian reporting-issuer financials to IFRS and CAS. Auditus.ai's framework alignment lives here.
Framework: Canadian Securities Administrators: National Instruments
National Instruments (NI) are securities rules issued by the Canadian Securities Administrators (CSA). For reporting issuers, NIs dictate which accounting and auditing standards apply, what must be filed and when, and who must certify the filings.
Primary source: Canadian Securities Administrators
Frequently asked
What is NI 52-107?
Specifies the accounting principles (IFRS) and auditing standards (CAS) acceptable for Canadian reporting issuers' financial statements and audit reports.
Why does NI 52-107 matter for an audit?
NI 52-107 is the rule that ties Canadian reporting-issuer financials to IFRS and CAS. Auditus.ai's framework alignment lives here.
Which framework does NI 52-107 belong to?
NI 52-107 falls under Canadian Securities Administrators: National Instruments. National Instruments (NI) are securities rules issued by the Canadian Securities Administrators (CSA). For reporting issuers, NIs dictate which accounting and auditing standards apply, what must be filed and when, and who must certify the filings.
Related standards — Canadian Securities Administrators: National Instruments
See how Auditus checks NI 52-107
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including NI 52-107.