Instructions for Crown corporations and other reporting entities

Crown corporations and other reporting entities' letter of representation

The purpose of the Crown corporations and other reporting entities' letter of representation is to identify the reporting requirements for the letter of representation (LOR), which must be submitted each fiscal year by Crown corporations (CC) and other reporting entities to the Auditor General of Canada and the Deputy Receiver General for Canada. The letter of representation serves as a written confirmation by management to the Auditor General that management is responsible for the financial information to be included in the audited financial statements of the Government of Canada contained in the Public Accounts of Canada.

Reporting instructions for Crown corporations and other reporting entities

The purpose of the Reporting instructions for Crown corporations and other reporting entities is to advise Crown corporations and other reporting entities of the financial information required at the end of each calendar quarter, in order to report the financial position, results of operations, particulars of insurance programs and guarantee funds of all CC and other reporting entities in the Public Accounts of Canada, in prospectuses of the Government of Canada, CC and for analysis purposes.