NI 51-102: Continuous Disclosure Obligations
The omnibus continuous disclosure rule for reporting issuers: annual and interim financial statements, MD&A, AIF, material change reports, information circulars, business acquisition reports.
Pourquoi NI 51-102 est important
Filing deadlines (90 days annual for non-venture, 120 days venture; 45/60 days interim) are absolute. A delayed audit threatens the deadline directly.
Référentiel: 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.
Source principale: Canadian Securities Administrators
Questions fréquentes
Qu'est-ce que NI 51-102 ?
The omnibus continuous disclosure rule for reporting issuers: annual and interim financial statements, MD&A, AIF, material change reports, information circulars, business acquisition reports.
Pourquoi NI 51-102 est-il important pour un audit ?
Filing deadlines (90 days annual for non-venture, 120 days venture; 45/60 days interim) are absolute. A delayed audit threatens the deadline directly.
À quel référentiel appartient NI 51-102 ?
NI 51-102 relève de : 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.
Normes connexes — Canadian Securities Administrators: National Instruments
Voyez comment Auditus vérifie NI 51-102
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris NI 51-102.