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Notice to importers
Beef and Veal (Items 114 to 116 on the Import Control List)
Appendix 6 - Independent accountant's verification of an application for a share of the processor and retailer-processor portion of the beef and veal tariff rate quota in [quota year]
Independent verifier's letterhead
To: Foreign Affairs, Trade and Development Canada
Re: [Company name]
[Company EIPA File Number]
At the request of [Company name] and as required by Notice to Importers No. ____ dated __________________, I performed the following procedures in connection with [Company name] application for a share of the beef and veal tariff rate quota (TRQ) for the period January 1, [quota year] to December 31, [quota year] ("the application").
I enquired of [Company name] and confirmed that the company will continue to do business in [quota year] as a [processor or retailer-processor] as defined in Notice to Importers No. _____ dated ____________________.
Procedures performed and findings
1. I read Notice to Importers No. ______ and understand its contents. In particular, I am aware that Items 114 to 116 of the Import Control List (ICL) include only beef and veal not originating in Chile, Peru or a NAFTA country and classified under tariff headings 02.01 and 02.02.
2. I inspected purchase invoices and production records (or summary sheets showing the relevant invoice and production information) of [Company name] concerning purchase and processing quantities in the period outlined in the appliant’s application having a total quantity of [ ] kilograms of beef and veal for:
- the name and address of the seller;
- the weight of the non-FTA beef and veal purchased;
- the weight of non-FTA beef and veal processed;
- type of beef and veal purchased;
- date of purchase and processing; and
- country of origin of the beef and veal.
The following exceptions from the requirements of Notice to Importers No. ______, including exceptions to the requirement that transactions be at arms length, were found:
3. I compared the type of beef and veal described in the purchase invoices and production records (or summary sheets, as noted above) to the types of beef and veal listed in Items 114 to 116 of the ICL and found that the type of beef and veal described was of a type listed in Items 114 to 116 of the ICL (product descriptions for such beef are included in Appendix 4 of Notice to Importers No. _____).
The following exceptions were found:
4. I enquired of the [name and title of individual responsible for the application] as to whether beef and veal bought and processed, as stated on the application, excluded non-FTA beef and veal that was co-packed by another firm
The following exceptions were found:
These procedures do not constitute an audit of the application and therefore I express no opinion on the application.
This letter is for use solely in connection with [Company name] application for a share of the beef and veal TRQ for [quota year].
I am a professional member in good standing of an institute, society or association of accountants incorporated by or under an Act of the Legislature of this province, whose normal professional activities include the performance of independent audits of financial statements, and am qualified to express an opinion on financial statements for third party use.
Accountant name (please print) ______________________________
Accountant signature: ______________________________________
Name of firm: ____________________________________________
Membership Number with National Professional Organization:
Membership Number with Provincial Professional Organization:
- Date Modified: