Application and Transition Sample Clauses
Application and Transition. (1) This Instrument applies to reporting issuers and public accounting firms.
(2) Section 2.1 and Part 3 do not apply in Alberta, British Columbia and Manitoba.
(3) Part 2 does not apply unless
(a) the CPAB’s prescribed time period for the public accounting firm to submit a participation agreement has expired, and
(b) the auditor’s report prepared by the public accounting firm is dated on or after March 30, 2004.
Application and Transition. (1) This Instrument applies to reporting issuers and public accounting firms.
(2) [Repealed]
(3) Part 2 does not apply unless
(a) the CPAB’s prescribed time period for the public accounting firm to submit a participation agreement has expired, and
(b) the auditor’s report prepared by the public accounting firm is dated on or after March 30, 2004.