Audited Financial Statements

Independent Auditor’s Report on Summary Financial Statements

To the Members of Association of Consulting Engineering Companies – Canada / Association des firmes de génie-conseils – Canada

Opinion

The summary financial statements, which comprise the summary statement of financial position as at March 31, 2024 and the summary statements of operations and changes in net assets for the year then ended, and related notes, are derived from the audited financial statements of the Association of Consulting Engineering Companies – Canada / Association des firmes de génie‐conseils – Canada (the “Association”) for the year ended March 31, 2024. In our opinion, the accompanying summary financial statements are a fair summary of the financial statements, in accordance with the criteria disclosed in Note 1 to the summary financial statements.

Summary financial statements

The summary financial statements do not contain all the disclosures required by Canadian accounting standards for not‐for‐profit organizations. Reading the summary financial statements and the auditor’s report thereon, therefore, is not a substitute for reading the Association’s audited financial statements and the auditor’s report thereon.

The audited financial statements and our report thereon

We expressed an unmodified audit opinion on the audited financial statements in our report dated March 31, 2024.

Management’s responsibility for the summary financial statements

Management is responsible for the preparation of the summary financial statements in accordance with the criteria disclosed in Note 1 to the summary financial statements.

Auditor’s responsibility

Our responsibility is to express an opinion on whether the summary financial statements are a fair summary of the audited financial statements based on our procedures, which were conducted in accordance with Canadian Auditing Standard (CAS) 810, « Engagements to Report on Summary Financial Statements ».


Chartered Professional Accountants, 
Licensed Public Accountants
June 26, 2024

Summary Statement of Operations

Year ended March 31, 2024

Summary Statement of Financial Position

Year ended March 31, 2024

Summary Statement of Changes in Net Assets

For the year ended March 31, 2024

Note to the Summary Financial Statements

March 31, 2024

Basis of presentation

The attached summary financial statements, prepared from the audited financial statements for the year ended March 31, 2024, only include the statement of financial position as at
March 31, 2024, the statement of operations and the statement of changes in net assets for the year then ended of the Association of Consulting Engineering Companies - Canada / Association des firmes de génie-conseils - Canada. The summary financial statements do not include the statement of cash flows, the accounting policies and additional information used in the complete financial statements prepared in accordance with Canadian accounting standards for
not-for-profit organizations. Complete audited financial statements are available upon request from the Association.