Governance, risk & compliance

C-SOX (Canadian Securities NI 52-109) 2023

Canada

Canadian equivalent of Sarbanes-Oxley, implemented through National Instrument 52-109 — Certification of Disclosure in Issuers Annual and Interim Filings.

Requires CEO/CFO certification of financial statements and internal controls over financial reporting (ICFR) for companies listed on TSX and TSXV. Enforced by provincial securities commissions (OSC, ASC, BCSC).

Uses COSO framework for ICFR assessment. IT general controls requirements mirror SOX Section 404.

Official reference: https://www.osc.ca/en/securities-law/instruments-rules-policies/5/52-109

How Lavawall® helps you get to C-SOX (Canadian Securities NI 52-109) compliance

Most of C-SOX (Canadian Securities NI 52-109) comes down to technical controls you have to run and prove: keeping systems patched, hardening configuration, detecting breaches early, backing up what matters, controlling access, and keeping evidence that all of it actually happened. Lavawall® runs those controls across Windows, macOS, Linux, and Microsoft 365 / Google Workspace from one console, maps them to C-SOX (Canadian Securities NI 52-109), and tracks your posture continuously instead of once a year at audit time.

• Assess your current state against C-SOX (Canadian Securities NI 52-109) in the Lavawall GRC module, with the questionnaire and control set built in.
• Remediate the gaps with the same platform — automated patching, configuration fixes, backups, and access review — not a separate project.
• Evidence everything with timestamped, exportable records auditors, insurers, and clients accept.

Related

Lavawall® supports C-SOX (Canadian Securities NI 52-109) as part of a built-in catalogue of compliance frameworks. Framework requirements are summarized for planning purposes; always confirm the current official text before certifying.