Letters and Statements

Letters

November 10, 2014
Request underway to investment fund managers for mutual fund fees data - Working on behalf of the Canadian Securities Administrators (CSA), independent third party research is now underway to assess the impact of commissions and embedded fees on mutual fund flows. Requests have been sent to all Investment Fund Managers offering public mutual funds across Canada for data, which will inform the CSA's examination of the current mutual fund fee structure: CSA Letter to Investment Fund Managers (Acrobat192 KB PDF) and Mutual Fund Fees Research Data Request (Acrobat 48 KB PDF)

July 18, 2014
Letter from CSA Chief Accountants' Committee to IAASB (International Auditing and Assurance Standards Board):  Proposed International Standard on Auditing (ISA) 720 (Revised), The Auditors Responsibilities Relating to Other Information  (Acrobat49 KB PDF)  

July 8, 2014
Letter from CSA Chief Accountants' Committee the IASB (International Accounting Standards Board): Comments to Proposed amendments to IAS 1 – Exposure Draft ED/2014/1 (Acrobat245 KB PDF)  

May 8, 2014
Letter from the members of the Canadian Securities Administrators to Industry Canada: Consultation on the Canada Business Corporations Act (Acrobat222 KB PDF)

November 22, 2013
Letter from CSA Chief Accountants' Committee to IAASB (International Auditing and Assurance Standards Board):  Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs) - Exposure Draft (Acrobat170 KB PDF)

July 25, 2013
Letter from CSA Chief Accountants' Committee to CPA Canada :  Guidance published by CPA Canada’s Canadian Performance Reporting Board (CPRB) - Improved Communication with Supplementary Financial Measures – General Principles and Guidance for Reporting Net Free Cash Flow and EBITDA  (Acrobat70 KB PDF)

July 3, 2013
Letter from CSA Chief Accountants' Committee to IASB (International Accounting Standards Board): Exposure Draft - Regulatory Deferral Accounts (Acrobat30 KB PDF)

May 9, 2013
Letter from CSA Chief Accountants' Committee to IAASB (International Auditing and Assurance Standards Board):  A Framework for Audit Quality – Consultation Paper (Acrobat31KB PDF)

January 25, 2013
Letter from CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB):  Invitation to Comment – Draft Strategic Plan 2013-2016  (Acrobat56 KB PDF)

November 26, 2012
Letter from CSA Chief Accountants' Committee the Independence Working Group Members: Enhancing Audit Quality: Canadian Perspectives – Auditor Independence – Discussion Paper  (Acrobat241 KB PDF)

August 31, 2012
Letter from CSA Chief Accountants' Committee to IAASB (International Auditing and Assurance Standards Board):Improving the Auditor's Report - Invitation to Comment(Acrobat271 KB PDF)

December 23, 2011
Letter from CSA Chief Accountants' Committee to IASB (International Accounting Standards Board): Exposure Draft – Investment Entities  (Acrobat145KB PDF)

November 29, 2011
Letter from CSA Chief Accountants' Committee to The International Accounting Standards Board:  The IASB's Agenda Consultation 2011 (Acrobat30 KB PDF)

October 18, 2011
Letter from William S. Rice, Chair of the CSA to Tom Enright, President and Chief Executive Officer of Canadian Investor Relations Institute:  Response to CIRI’s letter : Access to SEDAR Filings  (Acrobat30 KB PDF)

September 9, 2011
Letter from CSA Chief Accountants' Committee to The Canadian Institute of Chartered Accountants:  Response to CICA’s request for input on the merger of CA and CMA  (Acrobat38 KB PDF)

July 15, 2011
Letter from CSA Chief Accountants' Committee to IFRS Foundation:  IFRSs as the Global Standard: Setting a Strategy for the Foundation's Second Decade  ( 147AcrobatKB PDF)

January 28, 2011
Letter from CSA Chief Accountants' Committee to IASB (International Accounting Standards Board) :  Request for Views on Effective Dates and Transition Methods  (Acrobat40KB PDF)

November 30, 2010
Letter from CSA Chief Accountants' Committee to IFRS Interpretations Committee:  Draft IFRIC Interpretation - Stripping costs in the Production Phase of a Surface Mine : (Acrobat117KB PDF)

October 7, 2010
Letter from CSA Chief Accountants' Committee to Accounting Standards Board on the Accounting Standards Board’s Draft Strategic Plan 2011-2014:  Accounting Standards Board’s Draft Strategic Plan 2011-2014 (Acrobat114KB PDF) 

September 29, 2010
Letter from CSA Chief Accountants' Committee to The Canadian Institute of Chartered Accountants on the issue of partner rotation discussed in the Exposure Draft "Independence Standards - Partner Rotation: Exposure Draft on Independence Standards – Partner Rotation (Acrobat73KB PDF)

September 16, 2009
Letter from CSA Chief Accountants' Committee to IASB (International Accounting Standards Board) :  Exposure Draft 10 Consolidated Financial Statements and Investment Funds  (Acrobat112KB PDF)