Accountant’s letter - CPTPP: Chicken and Chicken Products TRQ

Accountant's letter for applicants requesting an allocation under the processor or the distributor pool

Independent verifier's letterhead

To: Global Affairs Canada

Re: [Applicant name]
[Applicant File Number]

At the request of [applicant’s name] and as required by Notice to Importers - Chicken and Chicken Products – CPTPP TRQ (the Notice). I performed the following procedures in connection with [applicant’s name] application form for an import allocation of the chicken and chicken products CPTPP TRQ for the next quota year ("the application").

I enquired of [applicant’s name] and confirmed that the company will continue to do business as a [processor] or [distributor] as outlined in the Notice. For distributors, in particular, [applicant name] uses both (1) trucks and (2) one or more warehouses in carrying on its business as a chicken distributor.

Procedures performed and findings:

1. I read the application and the Notice.

2. I inspected purchase invoices and/or the summary sheets listing these invoices (provided they show detail information of these invoices) of [applicant name] covering purchases made in the reference period of September 1 to August 31 immediately preceding the new quota year having a total of [quantity] kilograms in eviscerated equivalent weight and a total of [amount] dollars of chicken for:

the name and address of the seller;
the weight of the chicken purchased;
the type of chicken purchased; and,
the cost (being an amount greater than nil) of the chicken purchased.

The following exceptions, including exceptions to arms-length transactions, were found:

3. I compared the type of chicken described in the purchase invoices and/or summary sheets listing these invoices, inspected above, to the types permitted in the Import Control List detailed in Appendix 7 of the Notice and found that the type of chicken described was of a type included in the Import Control List.

4. I compared the total dollar amount of each of the purchase invoices inspected and/or summary sheets listing these invoices to cancelled cheques (or other banking records or cash disbursement documentation) and found them to be in agreement.

The following exceptions were found:

5. I inspected sales invoices and/or summary sheets listing these invoices (provided they show detail information of these invoices) of [applicant name] covering the reference period of September 1 to August 31 immediately preceding the new quota year having a total of [quantity] kilograms in eviscerated equivalent weight and a total of [amount] dollars of chicken for:

the name and address of the purchaser;
the weight of the chicken sold;
the type of chicken sold; and,
the selling price (being an amount greater than nil) of the chicken sold.

The following exceptions were found:

6. I enquired of [name and title of individual responsible for the application] whether the sales invoices inspected and/or summary sheets listing these invoices, inspected above, excluded sales of chicken at the retail to consumer level. [Name of individual responsible for the application] responded that sales of chicken at the retail to consumer level were excluded from such sales invoices and/or summary sheets listing these invoices.

The following exceptions were found:

7. I compared the total dollar amount of each of the sales invoices inspected and/or summary sheets listing these invoices to cash receipts (or other relevant documentation indicating that full payment had been received) and found them to be in agreement.

The following exceptions were found:

8. I examined, and where necessary, recalculated the conversion of purchases and subsequent sales of chicken as reported in [applicant name's] purchases and sales journal, respectively, during the reference period of September 1 to August 31 immediately preceding the new quota year, into eviscerated equivalent kilograms, as described in the application, based on the formulas set out in Appendix 7 of the Notice. The calculations were mathematically correct.

The following exceptions were found:

9. I enquired of [name and title of individual responsible for the application] whether all related applicants and all related persons as defined in Appendix 8 to the Notice were described in the application. [Name of individual responsible for the application] responded that all such related applicants and all such related persons were described in the application.

The following exceptions were found:

10. I compared the name, address and percentage of share ownership of all shareholders owning 5% or more of the total voting shares as described in the [applicant name's] register of share ownership to the application and found them to be in agreement.

The following exceptions were found:

11. For applications involving the processor pool (market share) I enquired of [name of individual responsible for the application] as to whether the purchases and sales invoices verified that they involved only product that was bought by the applicant for processing and excluded (1) all export and distribution sales, (2) all products with meat from spent fowl or old roosters as an ingredient and (3) all non-ICL products, as required by Global Affaires Canada policy.

The following exceptions were found:

12. For applications including the distributor pool (equal share) I enquired of [name of individual responsible for the application] as to whether the purchases and sales verified were bought by the applicant for distribution and excluded (1) all export sales, (2) purchases from and sales to other distributor, (3) live chickens, (4) all products with meat from spent fowl or old roosters as an ingredient and (5) all non-ICL products, as required by the Global Affairs Canada policy.

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 [applicant name] application for a chicken and chicken products CPTPP TRQ allocation.

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: ______________________________________

City _______________________________________________________

Date _______________________________________________________

Name of partner: ___________________________________________

Membership Number with National Professional Organization:
________________________________________________________

Membership Number with Provincial Professional Organization:
________________________________________________________

Province: __________________________________________________

Appendix 4 – Accountant's letter for applicants requesting an allocation under the foodservice pool

Accountant's Letterhead

To: Global Affairs Canada

Re: [Applicant name]
[Applicant File Number]

At the request of [applicant’s name], its affiliates and franchisees (the "applicant"), and as required by the Notice to Importers - Chicken and Chicken Products – CPTPP TRQ (the Notice), I performed the following procedures in connection with the applicant's application form for an import allocation of the chicken and chicken products CPTPP TRQ for the period that extends from January 1 to December 31, inclusive ("the application").

I enquired [applicant’s name] and confirmed that the company will continue to do business throughout the next quota year as a [food-service operator] as outlined in the Notice.

Procedures performed and findings

1. I read the application and the Notice.

2. With respect to the applicant's chicken purchases, I have reviewed the responses that the applicant received to the attached Supplier Questionnaire Form (Appendix 2) which they sent to their poultry suppliers. The information provided by these suppliers covers the purchases made by the applicant during the reference period of September 1 to August 31 immediately preceding the new quota year. The totals are:

[quantity] kg in eviscerated equivalent weight; and,
[amount] dollars

The attached Suppliers Questionnaire Forms are for the following sellers:

[Name and address of each supplier who has filed a form]

The attached Supplier Questionnaire Forms indicate:

the weight of the chicken purchased;
the type of chicken purchased;
the costs (being an amount greater than nil) of the chicken purchased; and,
the name and full address of the purchaser.

3. With respect to the applicant's chicken sales, I have examined the value of the gross sales of the applicant during the reference period of September 1 to August 31 immediately preceding the new quota year. I have reviewed the applicant's estimate that chicken sales represent ___% of these gross sales and believe that it is a reasonable estimate. Based on this estimate, the total value of the chicken sold by the applicant during the reference period of September 1 to August 31 immediately preceding the new quota year was [amount]. Based on a value/kg of [amount], these sales represent approximately [quantity] kg of chicken.

4. The volume of the applicant's chicken purchases [is greater than/is less than] 50% of their total volume of meat purchases (i.e. including poultry, beef, pork, other meats and fish but excluding vegetables, French fries, beverages, etc.).

5. I inquired of [name and title of individual responsible for the application] whether all related applicants and all related persons as defined in Appendix 8 to the Notice were described in the application. [Name] responded that all such related applicants and all such related persons were described in the application.

The following exceptions were found

6. I compared the name, address and percentage of share ownership of all shareholders owning 5% or more of the total voting shares as described in the [applicant's] register of share ownership to the application and found them to be in agreement.

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 the applicant's application for a chicken and chicken products CPTPP TRQ allocation for the period that extends from January 1 to December 31.