February 4, 2020
CNSX Markets Inc. (CSE or the Exchange) is publishing this guidance notice to clarify certain requirements related to financial statements to be provided with a listing application.
From the date of this notice, all unaudited financial statements included in a listing statement must have been reviewed in accordance with the relevant standards set out in the CPA Canada Handbook for a review of financial statements by the person’s or company’s auditor or a review of financial statements by a public accountant.
This aligns with the requirements in National Instrument 41-101 – General Prospectus Requirements (“NI41-101”) Part 4.3 and National Instrument 44-101 Short Form Prospectus Distributions (“NI44-101”) Part 4.3 for unaudited financial statements included in or incorporated into a long-form or short-form prospectus.
This replaces the guidance previously contained in Notice 2018-005 - Guidance -Listing Applications – Financial Statements and Disclosure.
Questions
For questions about content of this CSE Notice, please contact:
John Hughes, Manager Financial Disclosure & Compliance
[email protected], or 647-729-8326
For questions about CSE Listings Policies or procedures, please contact:
[email protected], or 416-367-7340.
Mark Faulkner, Vice President Listings & Regulation