52-807 - Acceptable Accounting Principles, Auditing Standards and Reporting Currency

Securities Act

R.S.P.E.I. 1988, Cap-S-3.1

Document Type: Implementing Instrument

Document No: 52-807

Subject: Acceptable Accounting Principles, Auditing Standards and Reporting Currency

Effective Date: March 17, 2008

Rule 52-807 Implementing National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency

Part 1 Definitions

1.1 In this Rule “NI 52-107” means National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency of the Canadian Securities Administrators, consolidated to March 17, 2008.

Part 2 Adoption as a Rule

2.1 NI 52-107 is adopted as a Rule under the Securities Act.

Part 3 Effective Date

3.1 This instrument comes into effect on March 17, 2008. 

52-807 (Amendment)

Securities Act

R.S.P.E.I. 1988, Cap-S-3.1

Document Type: Amendments to National Instrument

Document No: 52-807

Subject: Acceptable Accounting Principles and Auditing Standards

Effective Date: January 11, 2015

Rule 52-807 Amending National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards

Part 1 Definitions

1.1  In this Rule “NI 52-107” means National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards of the Canadian Securities Administrators, consolidated to March 17, 2008 and amended on May 14, 2013.

Part 2 Amendment of National Instrument

2.1  NI 52-107 is amended in accordance with Amendments to National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards of the Canadian Securities Administrators, made effective January 11, 2015.

Part 3 Effective Date

3.1  This instrument comes into effect on January 11, 2015.