Bank of Nova Scotia (NYSE: BNS) CEO, CFO certify interim filings
Rhea-AI Filing Summary
The Bank of Nova Scotia filed a Form 6-K that incorporates Canadian CEO and CFO certification forms for the interim period ended April 30, 2026. The officers state that the interim financial report and MD&A fairly present the bank’s financial condition, performance and cash flows in all material respects.
They also confirm responsibility for disclosure controls and procedures and internal control over financial reporting, designed using the 2013 COSO framework, and note that any material changes in internal controls during the period are disclosed in the interim MD&A.
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Key Terms
disclosure controls and procedures (DC&P), internal control over financial reporting (ICFR), National Instrument 52-109, Internal Control – Integrated Framework (2013), +2 more
6 terms
disclosure controls and procedures (DC&P) financial
"responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting"
internal control over financial reporting (ICFR) financial
"establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR)"
National Instrument 52-109 regulatory
"as those terms are defined in National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings"
Internal Control – Integrated Framework (2013) financial
"used to design the issuer’s ICFR is based on the Internal Control – Integrated Framework (2013) issued by the Committee"
COSO criteria financial
"Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organization of the Treadway Commission (the COSO criteria)"
interim MD&A financial
"interim financial report and interim MD&A (together, the “interim filings”) of The Bank of Nova Scotia"
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FAQ
What does The Bank of Nova Scotia (BNS) report in this Form 6-K?
The Bank of Nova Scotia’s Form 6-K furnishes Canadian-style CEO and CFO certifications for interim filings to U.S. investors. It confirms review of the interim financial report and MD&A for the period ended April 30, 2026, and their fair presentation.
Which period do the BNS interim certifications cover?
The certifications from The Bank of Nova Scotia (BNS) cover the interim period ended April 30, 2026. They relate to the interim financial report and accompanying MD&A prepared for that period under Canadian securities requirements and referenced in U.S. registration statements.
What controls do BNS executives reference in these certifications?
BNS executives reference disclosure controls and procedures and internal control over financial reporting. They state these controls are designed using the Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, often called the COSO criteria.
Who signed The Bank of Nova Scotia (BNS) interim certifications?
The interim certifications were signed by President and Chief Executive Officer L. Scott Thomson and Group Head and Chief Financial Officer Rajagopal Viswanathan. Each executive separately certifies review, fair presentation, and control responsibilities for the interim filings as of April 30, 2026.
How does this BNS Form 6-K relate to existing U.S. registration statements?
The Form 6-K is deemed incorporated by reference into The Bank of Nova Scotia’s Form S-8 and Form F-3 registration statements. This means the furnished Canadian certifications become part of those U.S. registration documents from the date the Form 6-K is filed.