Letters, Statements and Other Reports
Letter from the CSA to the Trustees of the IFRS Foundation
Letter from Louis Morisset, Chair of the CSA to Edward J Waitzer, Chair of Independent Review Committee on Standard Setting in Canada
Letter from CSA Chief Accountants Committee to Accounting Standards Board’s (AcSB)
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board)
Letter from the CSA Chief Accountants Committee to the International Auditing and Assurance Standards Board (IAASB)
Letter from the CSA Chief Accountants Committee to the International Accounting Standards Board (IASB)
Letter from the CSA to the Trustees of the IFRS Foundation
Letter from the CSA Chief Accountants Committee to the International Auditing and Assurance Standards Board (IAASB)
Letter from Canadian securities regulators to the Ontario Capital Markets Modernization Taskforce
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board)
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board)
Letter from the CSA Chief Accountants Committee to the Trustees of the IFRS Foundation
Letter from the CSA Chief Accountants Committee to the IFRS Interpretations Committee
Letter from the CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB)
Letter from the CSA Chief Accountants Committee to the IFRS Interpretations Committee
Letter from CSA Chief Accountants Committee to the Accounting Standards Board
Letter from CSA Chief Accountants’ Committee to the Monitoring Group
Letter from CSA Chief Accountants’ Committee to the International Accounting Standards Board (IASB)
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board)
Letter from CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB)
Letter from CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB)
Following the release of report by Douglas Cumming, Sofia Johan and Yelin Zhang – “A Dissection of Mutual Fund Fees, Flows and Performance” in October 2015, the authors received several questions and comments on the research. The Canadian Securities Administrators (CSA) asked Professor Cumming to publish a list of the questions he has received thus far along with his responses so that all stakeholders may benefit from the information. The list of Frequently Asked Questions is available on the CSA website.
The CSA also note that in response to some of the questions received, the authors have provided additional analysis and updates to the report. A new version of the report “A Dissection of Mutual Fund Fees, Flows and Performance” is also available on the CSA website.
Letter from CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB)
Letter from CSA Chief Accountants’ Committee the IASB (International Accounting Standards Board)
Letter from CSA Chief Accountants’ Committee to the IASB (International Accounting Standards Board)
A Dissection of Mutual Fund Fees, Flows and Performance, independent research prepared by Professor Douglas Cumming, Ontario Research Chair at the Schulich School of Business at York University, along with coauthors Sofia Johan and Yelin Zhang, also from the Schulich School of Business. The research was commissioned by the CSA to assess whether sales and trailing commissions influence mutual fund sales.
Letter from CSA Chief Accountants’ Committee to Accounting Standards Board
Letter from CSA Chief Accountants’ Committee to CPA Canada
Letter from CSA Chief Accountants’ Committee to CPA Canada
Request to investment fund managers for mutual fund fees data
Request to investment fund managers for mutual fund fees data
Letter from CSA Chief Accountants’ Committee to IFRS Foundation
Request underway to investment fund managers for mutual fund fees data – Working on behalf of the Canadian Securities Administrators (CSA), independent third party research is now underway to assess the impact of commissions and embedded fees on mutual fund flows. Requests have been sent to all Investment Fund Managers offering public mutual funds across Canada for data, which will inform the CSA’s examination of the current mutual fund fee structure
Request underway to investment fund managers for mutual fund fees data – Working on behalf of the Canadian Securities Administrators (CSA), independent third party research is now underway to assess the impact of commissions and embedded fees on mutual fund flows. Requests have been sent to all Investment Fund Managers offering public mutual funds across Canada for data, which will inform the CSA’s examination of the current mutual fund fee structure
Letter from CSA Chief Accountants’ Committee to IAASB (International Auditing and Assurance Standards Board)
Letter from CSA Chief Accountants’ Committee the IASB (International Accounting Standards Board)
Letter from the members of the Canadian Securities Administrators to Industry Canada
Letter from CSA Chief Accountants’ Committee to IAASB (International Auditing and Assurance Standards Board)
Letter from CSA Chief Accountants’ Committee to CPA Canada
Letter from CSA Chief Accountants’ Committee to IASB (International Accounting Standards Board)
Letter from CSA Chief Accountants’ Committee to IAASB (International Auditing and Assurance Standards Board)
Letter from CSA Chief Accountants Committee to the Auditing and Assurance Standards Board (AASB)
Letter from CSA Chief Accountants’ Committee the Independence Working Group Members
Letter from CSA Chief Accountants’ Committee to IAASB (International Auditing and Assurance Standards Board)
Letter from CSA Chief Accountants’ Committee to IASB (International Accounting Standards Board)
Letter from CSA Chief Accountants’ Committee to The International Accounting Standards Board
Letter from William S. Rice, Chair of the CSA to Tom Enright, President and Chief Executive Officer of Canadian Investor Relations Institute
Letter from CSA Chief Accountants’ Committee to The Canadian Institute of Chartered Accountants
Letter from CSA Chief Accountants’ Committee to IFRS Foundation
Letter from CSA Chief Accountants’ Committee to IASB (International Accounting Standards Board)
Letter from CSA Chief Accountants’ Committee to IFRS Interpretations Committee
Letter from CSA Chief Accountants’ Committee to Accounting Standards Board on the Accounting Standards Board’s Draft Strategic Plan 2011-2014
Letter from CSA Chief Accountants’ Committee to The Canadian Institute of Chartered Accountants on the issue of partner rotation discussed in the Exposure Draft “Independence Standards – Partner Rotation
Letter from CSA Chief Accountants’ Committee to IASB (International Accounting Standards Board)