Update of sample note to be included in the financial statements of entities responsible for the administration of municipal pension plans

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The Order’s Working group on municipal governments has updated the sample note to be included in the financial statements for years ending on or after December 31, 2015 of entities subject to An Act to foster the financial health and sustainability of municipal defined benefit pension plans (2014, chapter 15).

Preparers and auditors of financial statements are invited to review the guidance and other documents prepared by MAMOT as well as the sample note (both in French only).



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