Order: Ontario Securities Commission v KPMG LLP

ONTARIO SECURITIES COMMISSION
(Applicant)

- and -

KPMG LLP
(Respondent)

File No. 2026-18

Adjudicators:
Timothy Moseley (chair of the panel)
Alan Stewart

May 5, 2026

ORDER

WHEREAS on May 5, 2026, the Capital Markets Tribunal held a hearing by videoconference;

ON HEARING the submissions of the representatives for the Ontario Securities Commission and for KPMG LLP;

IT IS ORDERED THAT:

1. by 4:30 p.m. on June 4, 2026, the Commission shall disclose to KPMG LLP the non-privileged, relevant documents and things in the Commission’s possession or control;
2. by 4:30 p.m. on August 21, 2026, KPMG LLP shall serve and file a motion, if any, regarding the Commission’s disclosure or seeking disclosure of additional documents;
3. by 4:30 p.m. on August 28, 2026, the Commission shall:
   1. serve and file a witness list,
   2. serve a summary of each witness’s expected testimony, and
   3. indicate any intention to call an expert witness, including providing the expert’s name and the issues on which the expert will be testifying; and
4. a further case management hearing in this matter is scheduled for 
   September 2, 2026, at 10:00 a.m. by videoconference, or as may be agreed to by the parties and set by the Registrar.