NLOTB Newfoundland Labrador Occupational Therapy Annual Report

As the functions of the Board continue to grow and develop, the expectations of the Board members are expanding beyond the existing capacity of the existing members. [...] The ACOTRO Annual Report highlights the many efforts of ACOTRO including the maintenance of the Labour Mobility Support Agreement, oversight of the National Occupational Therapy Certification Exam, administration of the Substantial Equivalency Assessment System (SEAS) for internationally educated OT’s. [...] the financial position of the organization as of March 31, 2023 and the results of its operations and it cash flows for the year then ended in accordance with Canadian accounting standards for not-For profit organizations”. [...] Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the organization’s internal control. [...] • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and event in sa manner that achieves fair presentation.