Reporting instructions for Crown corporations

The purpose of Chapter 17 of the Receiver General Manual (RGM) is to identify the reporting requirements for the Letter of representation (LOR), which must be submitted each fiscal year by Crown corporations (CC) and other reporting entities to the Auditor General of Canada and the Deputy Receiver General for Canada. The Letter of representation serves as a written confirmation by management to the Auditor General that management is responsible for the financial information to be included in the audited financial statements of the Government of Canada contained in the Public Accounts of Canada.

The purpose of Chapter 18 of the RGM is to advise CC and other reporting entities of the financial information required at the end of each calendar quarter, in order to report the financial position, results of operations, particulars of insurance programs and guarantee funds of all CC and other reporting entities in the Public Accounts of Canada, in prospectuses of the Government of Canada, CC and for analysis purposes.

• Receiver General Manual - Chapter 17 (Updated: 2017-05-10)
  Instructions to Crown corporations and other reporting entities for the 2016–2017 Letter of representation to the Deputy Receiver General for Canada and the Auditor General of Canada (Revision 13)
  • Predrafted letter of representation for 2016–2017
• Receiver General Manual - Chapter 18 (Updated: 2017-05-10)
  Reporting instructions for Crown corporations and other reporting entities (Revision 11)
  • CC forms