SUMMARY
FINANCIAL
STATEMENTS
REPORT OF THE INDEPENDENT AUDITOR
ON THE SUMMARY FINANCIAL STATEMENTS
THE AUDITED FINANCIAL STATEMENTS
AND OUR REPORT THEREON
To the Members,
College of Veterinarians of Ontario
We expressed an unmodified audit opinion on
OPINION the audited financial statements in our report
The summary financial statements, which comprise dated December 5, 2019.
the summary statement of financial position as at
September 30, 2019, and the summary statement
of operations for the year then ended, are derived
from the audited financial statements of the College
of Veterinarians of Ontario as at September 30, 2019
and for the year then ended.
MANAGEMENT’S RESPONSIBILITY FOR
THE SUMMARY FINANCIAL STATEMENTS
Management is responsible for the fair
summarization of the audited financial statements
in accordance with the criteria disclosed in the
summary financial statements.
In our opinion, the accompanying summary financial
statements are a fair summary of the audited financial
statements, in accordance with the criteria disclosed
AUDITOR’S RESPONSIBILITY
Our responsibility is to express an opinion on whether
in the summary financial statements. the summary financial statements are a fair summary
SUMMARY FINANCIAL STATEMENTS procedures, which were conducted in accordance with
The summary financial statements do not contain all the Canadian Auditing Standard (CAS) 810 “Engagements
disclosures required by Canadian accounting standards to Report on Summary Financial Statements”.
of the audited financial statements based on our
for not-for-profit organizations. Reading the summary
financial statements and the auditor’s report thereon,
therefore, is not a substitute for reading the audited
financial statements of the College of Veterinarians of
Ontario and the auditor’s report thereon.
Cowperthwaite Mehta
Chartered Professional Accountants
Licensed Public Accountants
December 5, 2019
Toronto, Ontario
COLLEGE OF VETERINARIANS OF ONTARIO ANNUAL REPORT 2019