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Notice – Requirements for producing audited financial statements for pension plans to become more stringent

This notice from the Régie expands on the requirements for producing audited financial statements for pension plans.

It replaces the February 2011 notice by changing the term "reserve" to "modified opinion".

Consult the page 
March 2011

To consult related documents:

• Common position  of the Ordre des comptables agréés du Québec and the Régie
• Independent auditor's report – modified opinion (precisions and model) ( 106 k)