Companion Policy to National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings
Part 4 Fair Presentation, Financial Condition and Reliability of
Section 4.3

Reliability of Financial Reporting

The definition of ICFR refers to the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the issuer’s GAAP. In order to have reliable financial reporting and financial statements to be prepared in accordance with the issuer’s GAAP, the amounts and disclosures in the financial statements must not contain any material misstatement.