44 If and when your company does file in Canada Even if you and your legal advisors determine that you are exempt, there may still be occasions when you need to file certain documents with Canadian authorities. All foreign reporting issuers, therefore, should be prepared to meet the following requirements. Language requirements Any documents you file with the Exchange or with a Canadian securities commission must be submitted in either English or French. If the document is also delivered to your securityholders in English, French or both, you must file it in the same language(s) that it was sent to securityholders in, no later than when you send it to your securityholders. If the original document was created in a language other than English or French, the original must be submitted with the translation, along with a certificate as to the accuracy of the translation. The original must be submitted to the Exchange and/or securities commission(s), as appropriate, before it is delivered to securityholders. In Quebec, a reporting issuer must comply with the rights and obligations written out in Quebec law. Timing requirements Any documents that must be filed both in Canada and in your home jurisdiction must be filed in Canada at the same time, or at the latest shortly thereafter they are submitted to the authority in your home jurisdiction. If a document you file in Canada is being sent to securityholders in your home jurisdiction, you must also send it to securityholders whose last address is in the local Canadian jurisdiction. The document must be sent to these Canadian securityholders at the same that it’s sent to the securityholders in your home jurisdiction. Accounting & auditing requirements Preparing financial statements for the listing process is not the last time you’ll encounter Canadian rules regarding acceptable accounting principles and auditing standards. A large percentage of the information subject to continuous disclosure is financial information, and all financial documents filed with Canadian authorities must be prepared in accordance with Canadian regulations as outlined in the sections above.