As Canada’s audit regulator charged with protecting the investing public’s interests, CPAB oversees public accounting firms that audit Canadian reporting issuers. We promote audit quality through proactive regulation, robust audit assessments, dialogue with domestic and international stakeholders, and practicable insights that inform capital market participants and contribute to public confidence in the integrity of financial reporting. CPAB’s governing document, the Canadian Securities Administrators’ National Instrument - 52-108 Auditor Oversight requires auditors of reporting issuers to be registered with CPAB as CPAB participants, and requires Canadian reporting issuers to issue financial statements audited only by CPAB participating firms.