Auditors outside Québec

If you are a chartered professional accountant (CPA) with an auditor designation and are outside Québec, you can audit the pension plan's financial report provided for under the Supplemental Pension Plans Act if:

  • the plan's accounting was done outside Québec

or

  • you obtained a Québec public accountancy permit.

For more information, contact the Ordre des comptables professionnels agréés du Québec (CPA) This link will open in a new window..

Auditor's report

When you audit the pension plan's financial report, your auditor's report must be established in accordance with the financial reporting framework selected by the plan administrator, that is:

  • the framework with no pension obligations (special purpose)

or

  • the framework with pension obligations (general purpose)

Consult the Model reports developed by the CPA Order's Working group This link will open in a new window. to see samples of the independent auditor's report.

CSRS 4460, Reporting on Supplementary Matters Arising from an Audit or a Review Engagement

When you audit the pension plan's financial report, you must also:

  • complete Section 5 of Appendix 3A of the annual information return
  • produce the report on supplementary matters arising from an audit or a review engagement for Section 5 of Appendix 3A of the return, that is, for lines 387 to 388 and, if necessary, line 389.
Consult the Model reports developed by the CPA Order's Working group This link will open in a new window. to see the sample reports on supplementary matters arising from an audit, at the end of the document.
Note that...

Your auditor's report with the financial report referred to in the opinion given and your report on supplementary matters arising from an audit or a review engagement must be submitted to Retraite Québec with the plan's annual information return and payment of the required fees.


Practical corner

The Gouvernement du Québec publishes its Web pages in French. Consistent with the Charter of the French Language and to inform stakeholders outside Québec, this page is also published in English.
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