On September 22, 2026, the “access equals delivery” model (the “Access Model”) for continuous disclosure documents came into force. As a result, a reporting issuer (other than investment funds) that complies with the Access Model will be exempt from the annual requirement to send request forms to securityholders to request paper copies of their annual and interim financial statements and related management's discussion & analysis (collectively, the “CD Documents”). Note, however, that the Access Model does not impact a securityholder’s ability to request CD Documents in electronic or paper form and if a securityholder has provided standing instructions to receive the CD Documents in electronic or paper form, an issuer is required to continue to comply with those instructions.
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Finance leaders at a recent CFO Alliance gathering in Toronto said they are finding hidden costs and new risks as AI experiments move closer to core financial systems.
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The U.S. Securities and Exchange Commission announced on Wednesday that it has proposed rescinding Rule 14a-8, the federal framework providing shareholders with a route to have proposals included in a company’s proxy statement for a shareholder vote, commonly used for proposals on sustainability, climate change, executive pay, and other issues.
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On June 25, 2026, the Canadian Securities Administrators (“CSA”) published final amendments to National Instrument 51-102 Continuous Disclosure Obligations and National Instrument 54-101 Communication with Beneficial Owners of Securities of a Reporting Issuer, together with related companion policy changes.
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As artificial intelligence becomes deeply embedded in business operations across all industries, buyers and investors face a new category of risks that extend far beyond traditional technology companies. From intellectual property concerns to data sovereignty issues, understanding how AI is integrated into a target company's workflows has become essential for effective due diligence and risk assessment.
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