Outdoor Power Equipment Institute of Canada Page 7 There were no audit adjustments that were identified during the course of our audit. Fraud, Errors and Illegal Acts Management have represented to us that they have not identified any fraud or illegal items and our audit procedures support this assessment. Litigation, Legal and Regulatory Compliance There were no significant litigation matters identified nor did our procedures identify any areas of material non-compliance with laws and regulations. Difficulties Encountered During the Audit We did not encounter any serious difficulties during our audit that should be brought to the attention of the Board of Directors. Subsequent Events Subsequent events are events occurring between the date of the financial statements and the date of the auditors' report, and facts that become known to the auditor after the date of the auditors' report. Management is responsible for assessing subsequent events up to the date the financial statements are approved by the Board of Directors. We are not aware of any significant subsequent events that affect the financial statements. Conclusion We intend to issue an unqualified Independent Auditors' Report on the financial statements of Outdoor Power Equipment Institute of Canada. This letter was prepared solely for the information of the Board of Directors and is not intended for any other purpose. The content should not be disclosed to any third party without our prior written consent, and we assume no responsibility to any other person. To ensure there is a clear understanding and record of the matters discussed, we ask that members of the Board of Directors sign their acknowledgement in the spaces provided below. Should any member of the Board of Directors wish to discuss or review any matter addressed in this letter or any other matters related to financial reporting, please do not hesitate to contact us at any time.
Yours truly,
ROLFE, BENSON LLP
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