THE COUNCIL OF CANADIANS LE CONSEIL DES CANADIENS VIEW E

2023 Draft Audited Financial Statements THE COUNCIL OF CANADIANS LE CONSEIL DES CANADIENS FINANCIAL STATEMENTS ÉTATS FINANCIERS DECEMBER 31, 2023 31 DÉCEMBRE 2023 VIE W E R R O FT F DR A INDEPENDENT AUDITOR’S REPORT To the Members, The Council of Canadians: Qualified opinion We have audited the financial statements of The Council of Canadians (“the Entity”), which comprise the statement of financi. [...] In our opinion, except for the possible effects of the matter described in the basis for qualified opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at December 31, 2023, and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards fo. [...] 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 Entity’s internal control. [...] Lors de la préparation des états Tfinanciers, c’est à la direction qu’il incombe d’évaluer la capacité de l’Entité à poursuivre son exploitation, de communiquer, le cas échéant, les questions relatives à la continuité de l’exploitation et d’appliquer le principe comptable de continuité d’exploitation, sauf si la direction a l’intention de liquider l’Entité ou de cessFer son activité ou si aucune a. [...] The Council has adopted the practice of allocating certain of its Le Conseil a décidé de distribuer certaines de ces dépenses general support expenses by identifying the appropriate basis d'appui et de support en identifiant une méthode de distribution of allocating such costs and has applied that basis consistently de ces coûts pour la période en cours et de l'exercice précédent.