Amendments to Dealer Member Rule 300.2(a)(vii) regarding the audit requirement to send second positive confirmation requests
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1 Rules Notice Notice of Approval/Implementation Dealer Member Rules Please distribute internally to: Credit Institutional Internal Audit Legal and Compliance Operations Regulatory Accounting Retail Senior Management Contact: Answerd Ramcharan Manager, Financial Information, Member Regulation Policy November 10, 2016 Amendments to Dealer Member Rule 3002(a)(vii) regarding the audit requirement to send second positive confirmation requests The applicable securities regulatory authorities have approved amendments to IIROC Dealer Member Rule 3002(a)(vii) regarding the audit requirement to send second positive confirmation requests (Amendments) The Amendments were published for comment on February 25, 2016 in IIROC Rules Notice Proposed amendments to Dealer Member Rule 3002(a)(vii) regarding the audit requirement to send second positive confirmation requests (Notice ) All relevant background information, including the objectives of the amendments, is set out in Notice Comments Received We received no comment letters in response to Notice
2 Amendments Attached are the Amendments and accompanying attachments There have been no revisions to the Amendments from those previously published in Notice Attachment A - Text of the Amendments to Dealer Member Rule 3002(a)(vii) Attachment B - Clean copy of the Amendments to Dealer Member Rule 3002(a)(vii) Attachment C - Black-line copy of the Amendments to Dealer Member Rule 3002(a)(vii) Implementation The Amendments will be effective on November 17, (a)(vii) regarding the audit requirement to send second positive confirmation requests 2
3 Attachment A INVESTMENT INDUSTRY REGULATORY ORGANIZATION OF CANADA AMENDMENTS TO DEALER MEMBER RULE 3002(A)(VII) REGARDING THE AUDIT REQUIREMENT TO SEND SECOND POSITIVE CONFIRMATION REQUESTS TEXT OF AMENDMENTS 1 Dealer Member Rule 3002(a)(vii) is as amended by: (a) (b) (c) (d) (e) deleting the word and immediately after the words Auditor s return address ; adding the words The Dealer Member s Auditor has the option to send out immediately after Auditor s return address ; deleting the word are immediately before the words similarly mailed to ; deleting the word where immediately after the words procedures must be used ; and adding the words to obtain relevant and reliable audit evidence where second requests are not sent out or immediately before the words replies to second requests 3002(a)(vii) regarding the audit requirement to send second positive confirmation requests 3
4 Attachment B INVESTMENT INDUSTRY REGULATORY ORGANIZATION OF CANADA AMENDMENTS TO DEALER MEMBER RULE 3002(A)(VII) REGARDING THE AUDIT REQUIREMENT TO SEND SECOND POSITIVE CONFIRMATION REQUESTS CLEAN COPY OF AMENDMENTS 1 A clean copy of the amendments to Dealer Member Rule 3002(a)(vii) is as follows: The Dealer Member's Auditor shall: (a) As of the audit date: (vii) Obtain written confirmation with respect to the following: Compliance with the confirmation requirements shall be deemed to have been made if positive requests for confirmation have been mailed by the Dealer Member's Auditor in an envelope bearing the Auditor s return address The Dealer Member s Auditor has the option to send out second requests similarly mailed to those not replying to the initial request Appropriate alternative verification procedures must be used to obtain relevant and reliable audit evidence where second requests are not sent out or replies to second requests have not been received For accounts mentioned in (4), (6) and (7) above, the Dealer Member s Auditor shall (i) select specific accounts for positive confirmation based on (a) their size (all accounts with equity exceeding a certain monetary amount, with such amount being related to the level of materiality) and (b) other characteristics such as accounts in dispute, accounts that are significantly undermargined, nominee accounts, and accounts that would require significant margin during the year or as at year-end without the existence of an effective guarantee, and (ii) select a representative sample from all other accounts of sufficient extent to provide reasonable assurance that a material error, if it exists, will be detected For accounts in (4), (6) and (7) above that are not confirmed positively, the Dealer Member s Auditor shall 3002(a)(vii) regarding the audit requirement to send second positive confirmation requests 4
5 Attachment B mail statements with a request that any differences be reported directly to the auditor Clients' accounts without any balance whatsoever and those closed since the last audit date shall also be confirmed on a test basis using either positive or negative confirmation procedures, the extent to be governed by the adequacy of the system of internal control; 3002(a)(vii) regarding the audit requirement to send second positive confirmation requests 5
6 Attachment C INVESTMENT INDUSTRY REGULATORY ORGANIZATION OF CANADA AMENDMENTS TO DEALER MEMBER RULE 3002(A)(VII) REGARDING THE AUDIT REQUIREMENT TO SEND SECOND POSITIVE CONFIRMATION REQUESTS BLACK-LINE OF AMENDMENTS 1 A black-line copy of the amendments to Dealer Member Rule 3002(a)(vii) is as follows: The Dealer Member's Auditor shall: (a) As of the audit date: (vii) Obtain written confirmation with respect to the following: Compliance with the confirmation requirements shall be deemed to have been made if positive requests for confirmation have been mailed by the Dealer Member's Auditor in an envelope bearing the Auditor s return address and The Dealer Member s Auditor has the option to send out second requests are similarly mailed to those not replying to the initial request Appropriate alternative verification procedures must be used whereto obtain relevant and reliable audit evidence where second requests are not sent out or replies to second requests have not been received For accounts mentioned in (4), (6) and (7) above, the Dealer Member s Auditor shall (i) select specific accounts for positive confirmation based on (a) their size (all accounts with equity exceeding a certain monetary amount, with such amount being related to the level of materiality) and (b) other characteristics such as accounts in dispute, accounts that are significantly undermargined, nominee accounts, and accounts that would require significant margin during the year or as at yearend without the existence of an effective guarantee, and (ii) select a representative sample from all other accounts of sufficient extent to provide reasonable assurance that a material error, if it exists, will be detected For accounts in (4), (6) and (7) above that are not confirmed positively, the Dealer Member s Auditor shall mail statements with a request that any differences be IIROC Notice Rules Notice Notice of Approval/Implementation Amendments to Dealer Member Rule 3002(a)(vii) regarding the audit requirement to send second positive confirmation requests 6
7 Attachment C reported directly to the auditor Clients' accounts without any balance whatsoever and those closed since the last audit date shall also be confirmed on a test basis using either positive or negative confirmation procedures, the extent to be governed by the adequacy of the system of internal control; IIROC Notice Rules Notice Notice of Approval/Implementation Amendments to Dealer Member Rule 3002(a)(vii) regarding the audit requirement to send second positive confirmation requests 7
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