AUDITOR OVERSIGHT. 2.1 Public accounting firms – A public accounting firm that prepares an auditor’s report with respect to the financial statements of a reporting issuer must be, as of the date of its auditor’s report, (a) a participating audit firm, and (b) in compliance with any restrictions or sanctions imposed by the CPAB.
Appears in 3 contracts
Sources: National Instrument 52 108 Auditor Oversight, National Instrument 52 108 Auditor Oversight, Auditor Oversight
AUDITOR OVERSIGHT. 2.1 Public accounting firms – A public accounting firm that prepares an auditor’s report with respect to the financial statements of a reporting issuer must be, as of the date of its auditor’s report,report,
(a) a participating audit firm, and
(b) in compliance with any restrictions or sanctions imposed by the CPAB.
Appears in 1 contract
Sources: National Instrument 52 108