IR Leader
January 18, 2022

Top Stories

Canadian Securities Regulators Adopt Changes to Auditor Oversight Rules

The Canadian Securities Administrators (CSA) today published final amendments intended to assist the Canadian Public Accountability Board (CPAB) with inspecting audit work performed in foreign jurisdictions.

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CFO Responsibilities are Evolving in 2022

The four major ways in which the financial executive role will evolve in 2022.

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SEC Proposes New Rules for Share Buybacks and Automatic Trading Plans

The U.S. Securities and Exchange Commission (SEC) has published for comment proposed amendments to the disclosure rules governing issuers' share buyback programs. It has also proposed amendments to the rules governing Rule 10b5-1 trading plans, which are similar to automatic securities disposition plans and automatic securities purchase plans in Canada.

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Disclosure of Non-GAAP Financial Measures: A Practical Guide to National Instrument 52-112

Public companies in Canada continue to utilize non-GAAP financial measures in their public disclosure documents as part of their financial communications strategy. Securities regulators have again expressed concern that many issuers disclose non-GAAP financial measures that lack standardized meanings under the financial reporting framework used in the preparation of the issuer's financial statements.

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Ted Rechtshaffen: 22 Financial Thoughts on What's to Come in '22

Your house will be less important and your car will be more important - oh and Canada should outperform global markets.

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CFOs Can Expect Board and Audit Committee Focus on ESG, Tech Issues

Issues gaining steam in 2021 will be front and center in 2022, putting CFOs in the spotlight as organization leaders try to stay ahead of trends, say governance specialists.

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