NI 43-101, JORC, S-K 1300

NI 43-101 applies to issuers listed in Canada. The JORC Code governs reporting in Australia and New Zealand. S-K 1300 is the United States SEC standard. All three are aligned through CRIRSCO, the international committee for reporting standards.

Each requires a competent or qualified person to sign the resource and reserve estimates, and to take personal responsibility for them.

For a sponsor, the right code follows the capital: the exchange you list on, or the lender you approach. For a lender, the signed report is where diligence starts, not where it ends.