PUBLIC ISSUERS
Ongoing Reporting Obligations and Forms
Ongoing Reporting Obligations for Constituents under the SIA, 2011
| PUBLIC ISSUERS/COMPANIES | ||
| OBLIGATION | TIMELINE | LEGISLATIVE REFERENCE |
| FINANCIAL REPORTING | ||
| Interim Financial Statements (Financial Operational Reports) |
File with the Commission within 45 days of the end of each quarter of fiscal year | Section 101 (5) Regulation 121 |
| Annual Financial Statements | File with the Commission by the 120th day after the end of each fiscal year | Section 101 Regulation 120 |
| Annual Report of the Auditor | File with the Commission by the 120th day after the end of each fiscal year | Section 101 (6) (a) Regulation 122 Form 17, Schedule 2 |
| Management Discussion and Analysis | File concurrently with Annual Financial Statements to the Commission | Section 101 (6) (b) Regulation 123 Form 18, Schedule 2 |
| MATERIAL CHANGE REPORTING | ||
| Notice of Material Change or Event | Issue a press release immediately in the occurrence of a material change | Section 99 Regulation 124 Form 19, Schedule 2 |
| File a report with the Commission within 5 days of the material change | ||
| Notice of Change in Auditor | File notice with the Commission within 10 days of change | Regulation 15 Form 2, Schedule 2 |
Exemptions
Alerts and Notices