Supplemental information to the February 20, 2014 release (AJ2014-01) issued by the AQESSS

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The Working group on the health and social services network would like to provide clarifications on the February 20, 2014 media release issued by the Association québécoise d'établissements de santé et de services sociaux (AQESSS) about the presentation of the audited financial report and the auditor’s report.

Following the release issued mentioned above, members of the Working group on the health and social services network of the Ordre des comptables professionnels agréés du Québec held a conference call on March 20, 2014, with the undersigned of the release Mtre Sonia Amziane, legal adviser at the AQESSS, to inform her of their position. According to the members, this release requires supplemental information for the following reasons.

Members of the working group wish to point out that external auditors are required to present their report to the institution’s audit committee and general manager, who is then responsible for presenting the annual financial report to the board of directors. In particular circumstances, the external auditor may assist the general manager, if expressly requested by the board of directors.

The working group also indicated that the audit committee has the duty to obtain all information and clarifications necessary on the annual financial report from the external auditor in order to recommend the approval of this report to the board of directors.

The AQESSS agrees with the working group’s position.