Report on supplementary matters arising from an audit engagement (CSRS 4460)
(For annual information returns for years ending on or after December31, 2016)
To Retraite Québec,[1]
In accordance with section 161 of the Supplemental Pension Plans Act (CQLR, c. R-15.1), we have been engaged by the administrators of ABC Limited Employee Pension Plan (the “Plan”) to complete lines 387 to 389 of the Plan’s annual information return (the “Other reporting responsibility”). This other reporting responsibility relates to our audit of the [financial report/financial statements] of the Plan for the year ended December31, 20XX on which we issued our report dated MonthXX, 20YY. We have prepared the supplementary matter.
This report has been prepared in accordance with Canadian Standard on Related Services (CSRS) 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement. Our responsibility is to report on the supplementary matter. This standard requires us to comply with ethical requirements and to plan and perform procedures to address the other reporting responsibility. The procedures were selected based on our professional judgment to enable us to form a basis for this report. The procedures vary in nature from, and are less in extent than for, those required when providing an audit opinion or a review conclusion. Users are cautioned that the procedures performed may not be suitable for their purposes.
Accordingly, we do not express an audit opinion or a review conclusion on the supplementary matter.
In response to the other reporting responsibility, we have completed lines 387 to 389. We used the interpretations included in the 20XX Guide to the Annual Information Return published by Retraite Québec.
This report is intended solely for use by Retraite Québec and the administrators of the Plan, and should not be used by other parties.
Signature[2]
Report on supplementary matters arising from an audit engagement (CSRS 4460)
(For annual information returns for years ending prior to December31, 2016)
To Retraite Québec,[3]
In accordance with section 161 of the Supplemental Pension Plans Act (CQLR, c. R-15.1), we have been engaged by the administrators of ABC Limited Employee Pension Plan (the “Plan”) to complete lines 382 to 389 of the Plan’s annual information return (the “Other reporting responsibility”). This other reporting responsibility relates to our audit of the [financial report/financial statements] of the Plan for the year ended December31, 20XX on which we issued our report dated MonthXX, 20YY. We have prepared the supplementary matter.
This report has been prepared in accordance with Canadian Standard on Related Services (CSRS) 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement. Our responsibility is to report on the supplementary matter. This standard requires us to comply with ethical requirements and to plan and perform procedures to address the other reporting responsibility. The procedures were selected based on our professional judgment to enable us to form a basis for this report. The procedures vary in nature from, and are less in extent than for, those required when providing an audit opinion or a review conclusion. Users are cautioned that the procedures performed may not be suitable for their purposes.
Accordingly, we do not express an audit opinion or a review conclusion on the supplementary matter.
In response to the other reporting responsibility, we have completed lines 382 to 389. We used the interpretations included in the 20XX Guide to the Annual Information Return published by Retraite Québec.
This report is intended solely for use by Retraite Québec and the administrators of the Plan, and should not be used by other parties.
Signature[4]
[1] Following the coming into force of the act to merge the Commission administrative des régimes de retraite et d’assurances and the Régie des rentes du Québec, the “Régie des rentes du Québec” will change its name to “Retraite Québec” on January1, 2016.
[2] The model signatures published by the CPA Order are available at the following address:
http://cpaquebec.ca/en/the-profession-and-the-order/cpa-requirements/public-accountancy/model-signatures/.
[3] Following the coming into force of the act to merge the Commission administrative des régimes de retraite et d’assurances and the Régie des rentes du Québec, the “Régie des rentes du Québec” will change its name to “Retraite Québec” on January1, 2016.
[4] The model signatures published by the CPA Order are available at the following address:
http://cpaquebec.ca/en/the-profession-and-the-order/cpa-requirements/public-accountancy/model-signatures/.