COMPANION POLICY 71-102 CONTINUOUS DISCLOSURE OBLIGATIONS AND OTHER EXEMPTIONS RELATIONS TO FOREIGN ISSUERS Changes to 71-102CP 1. The changes proposed to Companion Policy 71-102CP of National Instrument 71-102 Continuous Disclosure Obligations and other Exemptions Relating to Foreign Issuers are set out in this schedule. 2. Section 6.4 is replaced by the following: 6.4 Financial statements and auditor’s report relief – Section 4.3 of the Instrument provides certain relief for an SEC foreign issuer relating to financial statements and auditors' reports on annual financial statements. Section 5.4 provides similar relief for a designated foreign issuer. The relief is available only if the particular foreign issuer meets all of the conditions listed in sections 4.3 and 5.4, respectively, including the requirement to comply with NI 52-107 and NI 52-108 Auditor Oversight. Sections 4.3 and 5.4 do not provide relief from (a) the certification requirements in National Instrument 52-109 Certification of Disclosure in Issuers' Annual or Interim Filings, or (b) the audit committee requirements in National Instrument 52-110 Audit Committees. SEC foreign issuers and designated foreign issuers must look to those instruments for any exemptions that may be available to them. 3. These changes become effective on September 30, 2014.
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