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Branch Resources

General Resources

Office of the Chief Accountant Resources

OCA Guide includes

  • Directory of Provinical Regulators
  • Timely Disclosure links
  • Directory of World Regulators

OSC Legislation Resources

  • Provincial Securities Acts, CSA, Securities Commission Decisions


  • Links to IFRS Standards, PCAOB, FASB, etc.

Continuous Disclosure

OSC Resources

  • Links to SEDAR, DisclosureNet, Capital IQ, Bloomberg, Reuters Eikon.

Legal Resources: Cases and Act

Legal Resources for Accountants

Commission Decisions

  • OSC Website
    • We investigate allegations of misconduct in the capital markets and can initiate proceedings against individuals or companies suspected of violating securities law or acting contrary to the public interest. These enforcement proceedings are heard before the Commission.
    • The Commission also conducts hearings on regulatory matters, such as takeover bids and reviews of decisions made by OSC staff, self-regulatory organizations, exchanges and clearing agencies.
  • Courts
    • The OSC also has the authority to prosecute alleged breaches of securities law against defendants in the Ontario Court of Justice. In these cases, the OSC is seeking sanctions and penalties from the court to send a strong message of deterrence. Matters under appeal from decisions of the Commission are heard by the Divisional Court.  This section contains news releases related to open and completed OSC proceedings before the courts. This includes matters related to applications to court under section 128 of the Securities Act (Ontario) and appointment of receiver under section 129 of the Act.  Contact the Library for assistance with these searches.
  • Securities Source - requires a Westlaw Password from the Library.
    • full-text searchable database of OSC and other Commission decisions dating back to 1997+
  • OSC Bulletin available in multiple formats: 
    • 1949 to present in PDF form available through T:/OSCGEN/Library/OSCB
    • Searchable issues from 1994 to present available online through Securities Source (Westlaw)
    • Most recent issues are available on the OSC website 
    • This database only contains exemptive relief decision documents issued by the OSC as principal regulator under NP 11-203 Process for Exemptive Relief Applications in Multiple Jurisdictions since March 17, 2008
  • CTO Cease Trade Orders
    • A Cease Trade Order is a decision issued by a provincial or territorial securities regulatory authority or similar regulatory body against a company or an individual. Orders are issued for reasons such as failing to meet disclosure requirements or as a result of an enforcement action that involves an investigation of potential wrongdoing.
    • The CSA maintains a searchable database of CTOs

Securities Act

  • The Bluebook contains the Consolidated Act and Instruments, etc.  It is published twice a year by Carswell.
    • Electronic form on Proview  [requires a Westlaw Password from the Library]
      • Can annotate and search this version, annotations are carried forward to new editions
    • Historical Editions
      • PDFs of historical versions of the Act are available from 1949 forward.
      • To search historical versions, please contact the Library for access to Securities Source.
    • PDF
      • If you need a portable, electronic copy of the Bluebook, please contact the Library.‚Äč

National Instruments / Rules

  • Current consolidated NIs are searchable on Securities Source [requires a Westlaw Password from the Library]
  • BCSC has current consolidated NIs
  • OSC website has Rules but they are not all consolidated.

Accountants Discipline Decisions


  • From 1991 through current; selected decisions from 1984 to 1990, updated monthly.

Legislation Resources

Commentary and Journals


World Accounting Report (contact the library to be added to this journal's routing list) 
Journal of Accountancy (available on EBSCO or contact the library to be added to this journal's routing list) 
Canadian Accounting and Assurance Services


  • Financial Times
  • The Economist
  • Investment Executive
  •, which includes: 
    • The Journal of Risk 
    • The Journal of Computational Finance 
    • The Journal of Operational Risk
    • The Journal of Credit Risk 
    • The Journal of Energy Markets
    • The Journal of Financial Market Infrastructures
    • The Journal of Investment Strategies
    • The Journal of Network Theory in Finance
    • The Journal of Risk Model Validation.