CANADA

C-SOX (Canadian Securities NI 52-109)
Assessment & Implementation

C-SOX is the Canadian equivalent of Sarbanes-Oxley, implemented through National Instrument 52-109 (Certification of Disclosure in Issuers' Annual and Interim Filings). It requires CEO/CFO certification of financial statements and internal controls over financial reporting (ICFR) for companies listed on TSX and TSXV.

Who This Applies To

Canadian organizationsMSPs and their clientsLean IT teams carrying an audit

What C-SOX (Canadian Securities NI 52-109) Covers

Under NI 52-109, the CEO and CFO of a company listed on the TSX or TSXV certify its financial statements and its internal controls over financial reporting (ICFR).

Provincial securities commissions (OSC, ASC, and BCSC) enforce it, and ICFR is assessed using the COSO framework.

The IT general controls requirements mirror SOX Section 404.

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

ThreeShield's CISSP- and CISA-certified assessors run the C-SOX (Canadian Securities NI 52-109) engagement, and Lavawall® collects the technical evidence continuously, so your posture is current the day an auditor, insurer, or client asks for it, not just at renewal.

Where the Work Splits

C-SOX (Canadian Securities NI 52-109) requirementLavawall® collectsThreeShield delivers
Multi-factor authentication status✓ Continuously—
Patch and vulnerability posture✓ Continuously—
Encryption at rest and in transit✓ Continuously—
Access and audit-log review✓ Continuously—
Risk assessment and scoping⚑ Platform dataCISSP/CISA-led
Policies, procedures, and evidence package—Written by ThreeShield

Frequently Asked Questions

It does if your company is listed on the TSX or TSXV. NI 52-109 requires CEO/CFO certification of financial statements and internal controls over financial reporting for those issuers. We confirm scope in the first call, at no charge.

A gap assessment against C-SOX usually takes a few weeks. Closing the gaps and standing up the evidence takes longer, and that is where most of the work sits, so the total depends on your starting point. Because Lavawall® is already collecting the technical evidence while we work, you do not restart from zero at reassessment.

Yes. Many clients begin self-serve on Lavawall®, then bring in ThreeShield for the assessment, the policies, and the sign-off once they know where the gaps are. The three engagement models below are meant to be moved between.

Three Ways to Engage, from DIY to Done-for-You

ThreeShield meets you at your current security maturity. Every level includes Lavawall®.

Self-Serve

DIY via Lavawall®

For lean IT teams and cost-conscious organizations with internal security capacity

  • Lavawall® GRC with C-SOX (Canadian Securities NI 52-109) control mapping
  • Continuous automated evidence collection
  • Live compliance dashboard and score
  • Policy template library
  • AI-generated status reports
Start with Lavawall®
Recommended for MSPs & Lean IT

Supported

Expert guidance alongside your team, ideal for MSPs and organizations with some internal IT capacity

  • Everything in the DIY tier
  • CISSP/CISA gap assessment
  • Prioritized remediation roadmap
  • Policy and procedure development
  • Quarterly compliance review calls
  • MSP white-label available
Get Supported Engagement
Fully Managed

Done-for-You

Full compliance delivery, managed end to end by ThreeShield

  • Everything in the Supported tier
  • Full compliance program management
  • CISSP/CISA-executed formal assessment
  • Detailed findings methodology
  • Complete documentation package
  • Annual reassessment included
Book Done-for-You

Ready to Get Compliant with C-SOX (Canadian Securities NI 52-109)?

Choose your engagement model: DIY via Lavawall®, supported by ThreeShield's CISSP/CISA team, or fully done-for-you. Every model includes continuous monitoring, so you stay compliant between audits.

Book a Scoping Call

DIY · Supported · Done-for-You