2004 CICA Handbook Section 5900 Audit Report 3 anagement Overview LEADERSHIP REDEFINED Sun Life Financial Group Retirement Services (GRS) is Canada's leading provider of defined contribution plans1. We are proud of our leadership in service delivery, product innovation and technology. But what we value most is what our clients have to say. CICA 5970 REPORT ON INTERNAL CONTROL 5 SECTION 2 — FUSEPOINT'S DESCRIPTION OF CONTROLS Overview of Fusepoint Managed Services Fusepoint Managed Services ("Fusepoint"), founded in 1999, is a leading North American provider of fully Audit of a small entity / principal author, Gerald Trites. — 3rd ed. established in CICA Handbook - Assurance Section 5021.02(d). It has not been written as a stand-alone document, but rather to help practitioners understand and apply the Handbook, as Section 4600 replaced Section 4100 (from the previous version of the CICA Handbook). The CICA Handbook applies to pension plan financial statements for fiscal years beginning on or after January 1, 2011. CPA Canada is the national organization established to support unification of the Canadian accounting profession under the Chartered Professional Accountant (CPA) designation. Recent changes to the PSA Handbook have included bringing Sections 4400 to 4470 (the 4400 series) from the CICA Handbook - Accounting into the PSA Handbook with minimal changes. The 4400 series has been included in the PSA Handbook as Sections PS 4200 to PS 4270. SECTION 9200. compilation engagements. Effective date: The Recommendations in this Section apply to Notice to Reader communications issued on or after January 1, 1988. TABLE OF CONTENTS Paragraph Scope and definitions .01 Nature and terms of engagement .05 Professional standards .15 Communication .19 Example of an engagement letter Appendix In addition, on April 1, 2005,the AsCBissued section 3855, a new section of the CICA Handbook titled Financial Instruments - Recognition and Measurement that applies to NPOs