Why am I asked if ‘Is a notice of no auditor review attached?’

There is a requirement in s. 2.12(2) NI 81-106 to send a notice indicating that the interim financial report has not been reviewed by an auditor. The notice does not have to be filed separately from the interim report but can be attached or included in the interim report itself, which is a common practice since this requirement came into force. Answer ‘Yes’ to the question ‘Is a notice of no auditor review attached?’ if a notice is included in the interim financial reports or filed separately.