Accountant’s letter - CPTPP: Mozzarella and Prepared Cheese TRQ

Independent verification of the application

Independent verifier's letterhead

To: Global Affairs Canada
Re: [Applicant name]
[Applicant EIPA File Number]

At the request of [Applicant name] and as required by Notice to Importers dated _______________________, I performed the following procedures in connection with [Applicant name]’s application as (indicate applicant’s field of activity) for an allocation of the CPTPP Mozzarella and prepared cheese TRQ for the [allocation year] (“the application”).

I enquired of [Applicant name] and confirmed that the company will continue to do business in [year] as defined in Notice to Importers dated ____________ as (select applicant’s field of activity):

• ☐ Mozzarella and prepared cheese manufacturer, or
• ☐ Distributor

Procedures performed and findings

1. I read Notice to Importers and understand its contents. In particular, I am aware that Items 142 to 144 and Item 151 of the Import Control List (ICL) include only mozzarella and prepared cheese classified under tariff heading 04.06.

2. I inspected the following documents in support to the application of (Applicant name) as a (indicate the applicable field of activity) and more specifically:

• ☐ Processor’s application:
  • I have inspected:
    • the applicant’s production records indicating:
      • the number of litres of milk used in the production of mozzarella and prepared cheese;
      • the dates of production;
      • the number of kilograms of mozzarella and prepared cheese produced;
      • the type of mozzarella and prepared cheese produced; and,
      • the total quantity of XXXX kilograms of mozzarella and prepared cheese produced during the reference period of October 1 to September 30 immediately preceding the new allocation year.
• ☐ Distributor’s application:
  • I have inspected:
    • sales reports and sale invoices indicating:
      • the name of the businesses that bought mozzarella and prepared cheese from the applicant;
      • the date of sales;
      • the type of mozzarella and prepared cheese; and,
      • the total quantity of XXXX kilograms of mozzarella and prepared cheese sold to other businesses during the reference period of October 1 to September 30 immediately preceding the new allocation year.

The following exceptions were found:
_________________________________________________________________

3. I enquired of the [name and title of individual responsible for the application] as to whether (select the field of activity of the applicant):

• ☐ Processor’s application: I inquired of [name and title of individual responsible for the application] as to whether the mozzarella and prepared cheese produced during the reference period was co-processed and co-packed by another firm.
• ☐ Distributor’s application: I inquired of [name and title of individual responsible for the application]  as to whether sales to other distributors, sales to related persons or sales of mozzarella and prepared cheese directly to final consumers were included in the calculation.

The following exceptions were found:
_________________________________________________________________

4. I compared the type of mozzarella and prepared cheese described in [documents supporting the application] to the types of mozzarella and prepared cheese listed in Items 142 to 144 and Item 151 of the ICL and found that the type of mozzarella and prepared cheese produced by the applicant was of a type listed in Items 142 to 144 and Item 151 of the ICL.

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]’s application for an allocation under the CPTPP Mozzarella and prepared cheese TRQ.

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: ______________________________________

Date ____________________________________________________

Name of firm: ____________________________________________

City ____________________________________________________

Province: ________________________________________________

Membership Number with National Professional Organization:
________________________________________________________

Membership Number with Provincial Professional Organization:
________________________________________________________