Companion Policy to NI 52-110 Audit Committees
Part 2 The Role of the Audit Committee
Section 2.3

Public Disclosure of Financial Information

Issuers are reminded that, in our view, the extraction of information from financial statements that have not previously been reviewed by the audit committee and the release of that information into the marketplace is inconsistent with the issuer’s obligation to have its audit committee review the financial statements. See also National Policy 51- 201 Disclosure Standards.