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Draft Regulation 52-109 respecting Certification of Disclosure

Draft Regulation 52-109 respecting Certification of Disclosure 2025

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Regulation 52-109 outlines the certification requirements for companies' annual and interim filings, including definitions of key terms, application to reporting issuers (excluding investment funds), and the responsibilities of chief executive and financial officers in certifying the accuracy of financial statements. It specifies the need for separate annual and interim certificates, exemptions for compliance with U.S. laws, and conditions under which certain issuers may be exempt from these requirements. The regulation aims to ensure transparency and accountability in corporate financial disclosures.

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What are the internal controls of GAAP?

Companies set up an ICFR (internal control over financial reporting) strategy, establish policies and procedures for internal control, assess the control environment and risks of material misstatement of financial statements, monitor and approve transactions, test a sample of transactions, and issue ICFR report

What are 52 109 controls?

Regulation 52-109 respecting Certification of Disclosure in Issuers Annual and Interim Filings (the Regulation) sets out disclosure and filing requirements for all reporting issuers, other than investment funds.

What is regulation 52?

As per Regulations 52 (1) and 52 (4)of SEBI LODR Regulations, the company that has listed its debentures, has to submit the financial results along with other details to stock exchanges within 45 days from the from the end of half year.

What are the ICFR controls?

Entity-Level Controls (ELCs) While they may not have a direct effect on financial statement risks, effective ELCs foster an environment and culture that is risk-aware and that facilitates and encourages accuracy and integrity in financial reporting.