Opinion In our opinion, the financial report presents fairly, in all material respects, the net assets available for benefits of ABC Pension Plan as at December 31, 20X1, and the changes in net assets available for benefits for the year then ended in accordance with the financial reporting provisions set out in the 20X1 Guide to the Annual Information Return published by Retraite Québec relating to the preparation of a financial report under section 161 of the Supplemental Pension Plans Act (Quebec). Basis of Accounting Without modifying our opinion, we draw attention to Note Z to the financial report, which describes the basis of accounting. The financial report is prepared to assist the Trustees [or Administrators where appropriate] of ABC Pension Plan to meet the requirements of Retraite Québec. As a result, the financial report may not be suitable for another purpose. [Auditor's signature] [Date of the auditor's report] [Auditor's address]
Opinion In our opinion, the financial report presents fairly, in all material respects, the net assets available for benefits of ABC Pension Plan as at December 31, 20X1, and the changes in net assets available for benefits for the year then ended in accordance with the financial reporting provisions set out in the 20X1 Guide to the Annual Information Return published by Retraite Québec relating to the preparation of a financial report under section 161 of the Supplemental Pension Plans Act (Quebec). Basis of Accounting Without modifying our opinion, we draw attention to Note Z to the financial report, which describes the basis of accounting. The financial report is prepared to assist the Trustees [or Administrators where appropriate] of ABC Pension Plan to meet the requirements of Retraite Québec. As a result, the financial report may not be suitable for another purpose. [Auditor's signature] [Date of the auditor's report] [Auditor's address]
pension-plan-financial-report.docx