Chapter 17 - Version Tracking Summary Table
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Please note: Each time a chapter is revised and re-issued, the chapter is superseded by the latest one. The table below provides a revision number, as well as a summary of the significant changes that relate to each of the last 3 fiscal years. The revision icon (R) is used to identify changes in the latest revision to a chapter.
Table Summary
Receiver General Manual (RGM) - Chapter 17 Version Tracking Summary Table. The table has 3 columns. The first column indicates the number of the latest revision to the chapter, the second column shows the date of this revision and the last column lists a summary of significant changes made to this revision.
| Chapter Version | Version Date | Summary of Significant Chapter Changes |
|---|---|---|
| Revision No. 9 | 2013-05-06 | This chapter has been updated and must be read in conjunction with Chapter 18, “Reporting Instructions for Crown Corporations and Other Reporting Entities”. The Letter of Representation (LOR) must be dated June 10, 2013 and is due on or before June 17, 2013. Changes have been made to representation number 20 (Pension and Other Future Benefits). |
| Revision No. 8 | 2012-04-27 | This chapter has been updated and must be read in conjunction with Chapter 18, "Reporting Instructions for Crown corporations and Other Reporting Entities". The LOR must be dated June 11, 2012 and is due on or before June 18, 2012. Year-end requirements for representations have been updated from last year to comply with the implementation of new Canadian Auditing Standards (CAS). Therefore, new representations were added to the predrafted LOR (Representations 3, 11, 17, 18, 19, 20, 21, 22. 23, 24, 37 and 38). |
| Revision No. 7 | 2011-04-29 | This chapter has been updated and must be read in conjunction with Chapter 18, "Reporting Instructions for Crown corporations and Other Reporting Entities". The Letter of Representation (LOR) must be dated June 10, 2011 and is due on or before June 17, 2011. Year-end requirements for representations have been updated from last year to comply with the implementation of new Canadian Auditing Standards (CAS). Therefore, new representations were added to the predrafted LOR (Representations 3, 4, 6, 14, 19, 21 and 22). |
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