REPORT OF THE INDEPENDENT AUDITOR ON THE SUMMARY FINANCIAL STATEMENTS
To the Members , College of Veterinarians of Ontario
Opinion
The summary financial statements , which comprise the summary statement of financial position as at September 30 , 2021 , 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 , 2021 and for the year then ended .
In our opinion , the accompanying summary financial statements are a fair summary of the audited financial statements , in accordance with the criteria disclosed in the summary financial statements .
Summary Financial Statements
The summary financial statements do not contain all the disclosures required by Canadian accounting standards 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 .
The Audited Financial Statements and Our Report Thereon
We expressed an unmodified audit opinion on the audited financial statements in our report dated December 1 , 2021 .
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 .
Auditor ’ s Responsibility
Our responsibility is to express an opinion on whether the summary financial statements are a fair summary of the audited financial statements based on our procedures , which were conducted in accordance with Canadian Auditing Standard ( CAS ) 810 “ Engagements to Report on Summary Financial Statements .”
Chartered Professional Accountants Authorized to practice public accounting by the Chartered Professional Accountants of Ontario
December 1 , 2021 Toronto , Ontario
College of Veterinarians of Ontario Annual Report 2021
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