CPAB definition
Examples of CPAB in a sentence
If an audit of a reporting issuer’s financial statements for a financial period involves audit work performed by a significant component auditor for the financial period, the reporting issuer must give notice in writing to the significant component auditor that the reporting issuer permits the significant component auditor to provide CPAB with access to the significant component auditor’s records relating to that audit work if that access is requested by CPAB.
The Authorities recognize that it is in the public interest that the OSC and CPAB obtain access to confidential information f rom the other Authority in a timely manner and that, subject to Section 6, the confidentiality of information provided by the Authorities be maintained.
These requirements obligate Reporting Issuers to have their financial statements audited by a Public Accounting Firm that is a member of, and subject to inspection by, the Canadian Public Board ("CPAB").
If any provision of this Agreement is construed to be invalid, illegal or in unenforceable, then the remaining provisions will not be affected thereby and will be enforceable without regard thereto provide however that if such determination results in a material change to the respective rights of the parties to this Agreement, the remaining provisions shall be adjusted equitably so that no party benefits disproportionately..
Notice of situations in which CPAB has required a Reporting Issuer to seek the views of the OSC regarding a matter in question.