Chris Bornhorst, Torys LLP

Chris Bornhorst is a partner at Torys LLP, a US securities and capital markets lawyer with a wide range of cross-border transactional and advisory experience, his clients include U.S. and Canadian-based multinationals and conglomerates.

cbornhorst@torys.com

Fireworks erupt behind American and Canadian flags.

Regulation

Canada’s SAR pilot program and a possible rule change from the SEC

Voluntarily adoption of semi-annual financial reporting (SAR) as part of a multi-year pilot is inline with SEC Chair Atkins supporting a shift from quarterly reporting.

Glen R. Johnson, Torys LLP; Michael Pedlow, Torys LLP; Mile T. Kurta, Torys LLP; Chris Bornhorst, Torys LLP

Nov 5, 2025

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Chris Bornhorst, Torys LLP

Canada’s SAR pilot program and a possible rule change from the SEC