ICFR Smaller Issuers
| Date Posted: | March 23, 2007 |
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Internal Control: The Next Wave of Certification - Helping Smaller Public Companies with Certification and Disclosure about Internal Control over Financial Reporting is now available on the CICA web site. This useful, straightforward publication is designed to help smaller Canadian TSX and TSX-V exchange listed companies comply with the certification and related disclosure requirements that became effective in 2006 regarding the design of internal control over financial reporting (ICFR). It focuses in particular on situations where management’s assessment of ICFR design has identified one or more unremediated ICFR design weaknesses, and the CEO and CFO are therefore faced with important certification and MD&A disclosure decisions. Click on the link below to access and download the document: |
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