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National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards
Part 1 Definitions and Interpretation
Section 1.1 Definitions

U.S. AICPA GAAS

CAUTION: Lexata's content was last updated in 2024 and may not reflect current securities regulatory requirements.

In this Instrument:…

“U.S. AICPA GAAS” means auditing standards of the American Institute of Certified Public Accountants, as amended from time to time;

Lexata note: this definition is cross-referenced in s. 1.1 of NI 51-102 and NI 41-101.