2 (1) In this Act, “audit” means an examination by a public accounting firm that is intended to be in compliance with generally accepted auditing standards of financial statements of a reporting issuer that are intended to be filed with a Canadian or foreign securities regulator; (“vérification”) “Board” means the Canadian Public Accountability Board as described in section 3; (“Conseil”) “Commission” means the Ontario Securities Commission; (“Commission”) “designated professional” means an officer of a participating audit firm, or a partner, employee or independent contractor of a participating audit firm who is involved in a professional capacity in audits of the financial statements of reporting issuers; (“professionnel désigné”) “document” means any physical embodiment of information or ideas and includes written or electronic documents, electronic or computerized data compilations and any disc, tape, film or other device in which sound, visual images or other data is embodied; (“document”) “foreign auditor oversight body” means an auditor oversight body carrying out a mandate substantially similar to the Board’s in a foreign jurisdiction, in respect of which the Board has determined under its rules, that to the extent specified by the Board, reliance may be placed upon inspections, investigations and determinations carried out by such a foreign auditor oversight body; (“organe étranger de surveillance des vérificateurs”) “generally accepted auditing standards” means, (a)  in the case of an audit report which references auditing standards generally accepted in Canada, the auditing standards for audits of corporations, the shares of which are publicly traded, as set out in the Assurance Handbook of the Canadian Institute of Chartered Accountants, or (b)  in the case of an audit report which references generally accepted auditing standards of a jurisdiction other than Canada, the standards generally accepted in that jurisdiction; (“normes de vérification généralement reconnues”) “Minister” means the Minister responsible for the administration of this Act; (“ministre”) “Ontario securities law” means the Securities Act and the regulations and rules under that Act and, in respect of a person or company, a decision of the Commission or of a Director, as defined in the Securities Act, to which the person or company is subject; (“droit ontarien des valeurs mobilières”) “participating audit firm” means a public accounting firm that has entered into a participation agreement with the Board and has not had its status terminated, or, if its participant status was terminated, has been reinstated in accordance with the Board’s rules; (“cabinet de vérification participant”) “participation agreement” means a written agreement between the Board and a public accounting firm in connection with the Board’s program of practice inspections and the establishment of practice requirements; (“convention de participation”) “professional regulatory authority” means an entity, other than a securities regulator, that has, in a province or territory of Canada, statutory inspection, investigatory or disciplinary responsibility for a participating audit firm, a practice office of the firm or a designated professional of the firm; (“autorité de réglementation professionnelle”) “professional standards” means the auditing, ethical and independence standards applicable to participating audit firms under the Board’s rules; (“normes professionnelles”) “public accounting firm” means a sole proprietorship, partnership, corporation or other legal entity engaged in the business of providing services as public accountants and authorized under the laws of Ontario to issue audit reports on financial statements; (“cabinet d’experts-comptables”) “reporting issuer” means a reporting issuer as defined under Ontario securities law; (“émetteur assujetti”) “violation event” means, (a)  an act or practice, or omission to act, by a participating audit firm or a designated professional in violation of the Board’s rules or professional standards that in either case may have a negative effect on the provision of audit services to reporting issuers, (b)  a failure by a participating audit firm or a designated professional to supervise appropriately a person with a view to preventing violations of the Board’s rules or professional standards, and that person has committed an act or has failed to act, such that in either case there is a violation of the Board’s rules or professional standards that may have a negative effect on the provision of audit services to reporting issuers, (c)  a failure by a participating audit firm or a designated professional to co-operate in an inspection or investigation by the Board, or (d)  a failure by a participating audit firm or a designated professional to comply with the terms of any requirement, restriction or sanction imposed by the Board. (“cas de violation”)  2006, c. 33, Sched. D, s. 2 (1). Same (2) In the definition of “Ontario securities law”, clause 6 (3) (b) and section 13, “person” and “company” have the same meanings as in the Securities Act.  2006, c. 33, Sched. D, s. 2 (2). Documents (3) For the purposes of this Act, (a)  a draft document or non-identical copy is a separate document within the meaning of the term “document”; and (b)  the term “document” is not limited to audit working papers.  2006, c. 33, Sched. D, s. 2 (3).