NI 52-109: Certification of Disclosure in Issuers' Annual and Interim Filings
Requires CEO/CFO certification of annual and interim filings, including the design and operating effectiveness of disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR). Venture issuers benefit from scaled certification (Form 52-109FV1/FV2).
Pourquoi NI 52-109 est important
The 52-109 certifications are the Canadian analogue to SOX 302/404, and audit committees treat them with the same gravity. ICFR design effectiveness gaps are the most common cause of late certification.
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 52-109 ?
Requires CEO/CFO certification of annual and interim filings, including the design and operating effectiveness of disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR). Venture issuers benefit from scaled certification (Form 52-109FV1/FV2).
Pourquoi NI 52-109 est-il important pour un audit ?
The 52-109 certifications are the Canadian analogue to SOX 302/404, and audit committees treat them with the same gravity. ICFR design effectiveness gaps are the most common cause of late certification.
À quel référentiel appartient NI 52-109 ?
NI 52-109 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 52-109
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris NI 52-109.