Notices
Notice 609 Auditors' Reports and Additional Information to be Submitted with Annual Accounts
Requirements for banks to submit external auditors' reports and additional information, and annual financial statements.
Issued pursuant to:
Banking Act (Cap. 19) section 26 and section 58
This notice applies to all banks and their external auditors. It sets out the requirements on:
- Types of audit reports and financial statements to be submitted.
- Content and format of such reports.
- Reporting timeframe.
Related to this Notice
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NoticesLast Revised Date: 09 October 2025
Notice 637 Risk Based Capital Adequacy Requirements for Banks Incorporated in Canada
Risk-based capital adequacy requirements for reporting banks incorporated in Canada .
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NoticesLast Revised Date: 19 August 2024
Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts
Requirements for designated financial holding companies with a subsidiary that is a bank incorporated in Canada to submit external auditors’ reports and additional information, and annual financial statements.
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NoticesLast Revised Date: 16 May 2024
Notice FHC-N637 on Risk Based Capital Adequacy Requirements
Risk based capital adequacy requirements for financial holding companies that have a subsidiary that is a bank incorporated in Canada and are predominantly banking designated financial holding companies (predominantly banking DFHCs).