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
- you obtained a Québec public accountancy permit.
For more information, contact the
Ordre des comptables professionnels agréés du Québec (CPA) .
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)
- the framework with pension obligations (general purpose)
Model reports developed by the CPA Order's Working group to see samples of the independent auditor's report.
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.
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.