Canadian Recently-issued Rulings
As most people are aware, the corporate governance revolution began in the United States with the introduction of the Sarbanes-Oxley Act of 2002. In Canada, regulatory reforms have been introduced through many separate instruments and pieces of legislation, issued at various times and by various regulatory or legislative bodies.
Because the responsibilities for audit committee members, other corporate directors, CEOs, CFOs and auditors outlined in one pronouncement impact those set out under another, it is important that these documents be considered in their totality. For your reference, we have compiled a selection of the important recent Canadian rulings.