Audit report issued under the Agreement relating to the consignment, the recuperation and the recycling of non-refillable beer and soft drink container

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Updated: February 18, 2019

We invite auditors who are required to issue audit reports under the Agreement relating to the consignment, the recuperation and the recycling of non-refillable beer and soft drink containers (the Agreement) to read the various reference documents available on performing such audits to avoid making errors in the brewer’s annual report. The classification of containers under the act and regulation is a particular issue that needs to be considered in this type of engagement.

The CPA Order’s Technical working group on assurance reports has prepared samples of the audit reports required under the Agreement: 

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