February 12, 2021
Canadian securities regulators respond to the Modernization Taskforce Final Report and encourage a harmonized regulatory system that protects investors and reduces unnecessary burden

February 1, 2021
Letter from the CSA Chief Accountants Committee to the International Auditing and Assurance Standards Board (IAASB): Comments on Discussion Paper Fraud and Going concern in an audit of financial statements

December 24, 2020
Letter from the CSA Chief Accountants Committee to the International Accounting Standards Board (IASB): Comments on the IASB’s Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment 

December 18, 2020
Letter from the CSA to the Trustees of the IFRS Foundation: Comments on the Consultation Paper on Sustainability Reporting

October 1, 2020
Letter from the CSA Chief Accountants Committee to the International Auditing and Assurance Standards Board (IAASB): Comments on Proposed International Standard on Auditing 600 (Revised): Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) 

September 3, 2020
Letter from Canadian securities regulators to the Ontario Capital Markets Modernization Taskforce: Comments on the Ontario Capital Markets Modernization Taskforce Consultation Report  

August 7, 2020
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board): Comments on the Exposure Draft on General Presentation and Disclosures (Primary Financial Statements) 

November 29, 2019
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board): Comments on the Exposure Draft on Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) 

July 29, 2019
Letter from the CSA Chief Accountants Committee to the IFRS Interpretations Committee: Comments on the Tentative Agenda Decision – Subsequent Expenditures on Biological Assets

July 29, 2019
Letter from the CSA Chief Accountants Committee to the Trustees of the IFRS Foundation: Comments on the Exposure Draft on Proposed Amendments to the IFRS Foundation Due Process Handbook  

May 8, 2019
Letter from the CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB): Comments on the Exposure Draft on Proposed Canadian Auditing Standard Communication of Key Audit Matters in the Auditor’s Report   

May 2, 2019
Letter from the CSA Chief Accountants Committee to the IFRS Interpretations Committee: Comments on the tentative agenda decision on Holdings of Cryptocurrencies   

August 22, 2018
Letter from CSA Chief Accountants’ Committee to the Accounting Standards Board: Comments on the Draft Framework for Reporting Performance Measures  

February 8, 2018
Letter from CSA Chief Accountants’ Committee to the Monitoring Group: Monitoring Group Consultation – Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest

September 29, 2017
Letter from CSA Chief Accountants’ Committee to the International Accounting Standards Board (IASB): Discussion Paper DP /2017/1 on the Disclosure Initiative – Principles of Disclosure

July 27, 2017
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board): Exposure Draft – Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)

February 18, 2016
Letter from CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB): Invitation to Comment – Draft Strategic Plan 2016-2021 (288 KB PDF)

February 12, 2016
Letter from CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB): AASB Exposure Draft – The Auditor’s Responsibilities Relating to Other Information: Canadian Amendments (56 KB PDF)

February 9, 2016
Mutual Fund Fees Research – Frequently asked questions and additional analysis
Following the release of report by Douglas Cumming, Sofia Johan and Yelin Zhang – “A Dissection of Mutual Fund Fees, Flows and Performance” in October 2015, the authors received several questions and comments on the research. The Canadian Securities Administrators (CSA) asked Professor Cumming to publish a list of the questions he has received thus far along with his responses so that all stakeholders may benefit from the information. The list of Frequently Asked Questions is available on the CSA website.
The CSA also note that in response to some of the questions received, the authors have provided additional analysis and updates to the report. A new version of the report “A Dissection of Mutual Fund Fees, Flows and Performance” is also available on the CSA website. 

February 1, 2016
Letter from CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB): Invitation to Comment – Implementation Considerations for New Auditor Reporting Standards (56 KB PDF)

December 30, 2015
Letter from CSA Chief Accountants’ Committee the IASB (International Accounting Standards Board) – Request For Views: 2015 Agenda Consultation (39 KB PDF)  

November 23, 2015
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board): Conceptual Framework for Financial Reporting – Exposure Draft ED/2015/3  (146 KB PDF)  

October 22, 2015
A Dissection of Mutual Fund Fees, Flows and Performance, independent research prepared by Professor Douglas Cumming, Ontario Research Chair at the Schulich School of Business at York University, along with coauthors Sofia Johan and Yelin Zhang, also from the Schulich School of Business. The research was commissioned by the CSA to assess whether sales and trailing commissions influence mutual fund sales: A Dissection of Mutual Fund Fees, Flows and Performance  (2,037 KB PDF)

September 17, 2015
Letter from CSA Chief Accountants’ Committee to Accounting Standards Board: comments on the Draft Strategic Plan 2016–2021 of the Accounting Standards Board (39 KB PDF)

August 25, 2015
Letter from CSA Chief Accountants’ Committee to CPA Canada: comments on the consultation paper A Framework for the Canadian Independence Standards (40 KB PDF)

June 11, 2015
Mutual Fund Fee Research report prepared by The Brondesbury Group (PDF)

May 5, 2015
Letter from CSA Chief Accountants’ Committee to CPA Canada : Exposure Draft: Proposed Amendments to Independence Standards to Address Breaches  (21 KB PDF)

March 19, 2015
OBSI Joint Regulators Committee Annual Report for 2014 (48 KB PDF) 

February 4, 2015
Request to investment fund managers for mutual fund fees data: Confidentiality Undertaking (174 KB PDF) and CSA Letter to Investment Fund Managers (186 KB PDF)

January 13, 2015
Letter from CSA Chief Accountants’ Committee to IFRS Foundation: Comments to Discussion Paper on Reporting the Financial Effects of Rate Regulation (20 KB PDF)

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 (192 KB PDF) and Mutual Fund Fees Research Data Request ( 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  (49 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 (245 KB PDF)  

May 8, 2014
Letter from the members of the Canadian Securities Administrators to Industry Canada: Consultation on the Canada Business Corporations Act (222 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 (170 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  (70 KB PDF)

July 3, 2013
Letter from CSA Chief Accountants’ Committee to IASB (International Accounting Standards Board): Exposure Draft – Regulatory Deferral Accounts (30 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 (31KB 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  (56 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  (241 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(271 KB PDF)

December 23, 2011
Letter from CSA Chief Accountants’ Committee to IASB (International Accounting Standards Board): Exposure Draft – Investment Entities  (145KB PDF)

November 29, 2011
Letter from CSA Chief Accountants’ Committee to The International Accounting Standards Board:  The IASB’s Agenda Consultation 2011 (30 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  (30 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  (38 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  ( 147KB 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  (40KB 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 : (117KB 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 (114KB 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 (73KB 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  (112KB PDF)