抖淫视频

Accountant’s letter - CPTPP: Industrial Cheese TRQ

Independent verification of an application for an allocation under the CPTPP Industrial Cheese Tariff Rate Quota (TRQ) in [allocation year]

Independent verifier's letterhead

To: 抖淫视频
Re: [Applicant name]
[Applicant EIPA File Number]

At the request of [Applicant name] and as required by Notice to Importers No. ___ dated _______________________, I performed the following procedures in connection with [Applicant name]’s application as (indicate applicant’s field of activity) for an allocation of the CPTPP Industrial Cheese TRQ for the [allocation year] (“the application”).
I enquired of [Applicant name] and confirmed that the company will continue to do business in [year] as defined in Notice to Importers dated ____________ as (select applicant’s field of activity):

• 鈽� Processor, or
• 鈽� Further Processor.

Procedures performed and findings

1. I read Notice to Importers No. ___ and understand its contents. In particular, I am aware that Items 141 to 157 of the Import Control List ICL) includes only cheeses classified under tariff heading 04.06.

2. I inspected the following documents in support to the application of (Applicant name) as a (indicate the applicable field of activity) and more specifically:

• 鈽�&苍产蝉辫;Processor’s application:
• I have inspected:
• the applicant’s production records indicating:
• the dates of production;
• the number of kilograms of cheese produced that was to be used as an ingredient in the production of further processed food products, other than cheese;
• the total quantity of XXXX kilograms of cheese produced that was to be used as an ingredient in the production of further processed food products, other than cheese, produced during the reference period of October 1 to September 30 immediately preceding the new allocation year.
• 鈽�&苍产蝉辫;Further Processor’s application:
• I have inspected:
  • recipes of further processed food products containing cheese.
  • production reports of further processed food products indicating:
    • the date of production;
    • the type of further processed products;
    • the type and quantity in kilograms of cheese used to manufacture further processed products; and
    • the quantity of further processed products manufactured.
  • The total quantity of XXXX kilograms of cheese used in the manufacture of further processed food products during the reference period of October 1 to September 30 immediately preceding the new allocation year.

The following exceptions were found: 
________________________________________________________

3. I inquired of [name and title of individual responsible for the application] as to whether only cheese used as an ingredient in the production of further processed food products, other than cheese, was included in the calculation.

The following exceptions were found: 
________________________________________________________

4. I compared the type of cheese described in [documents supporting the application] to the types of cheese listed in Items 141 to 157 of the ICL and found that the type of cheese was of a type listed in Items 141 to 157 of the ICL.

The following exceptions were found: 
________________________________________________________

These procedures do not constitute an audit of the application and therefore I express no opinion on the application.

This letter is for use solely in connection with [Applicant name]’s application for an allocation under the CPTPP Industrial Cheese TRQ for [allocation year].

I am a professional member in good standing of an institute, society or association of accountants incorporated by or under an Act of the Legislature of this province, whose normal professional activities include the performance of independent audits of financial statements, and am qualified to express an opinion on financial statements for third party use.

Accountant name (please print) _______________________________

Accountant signature: ______________________________________

Date ___________________________________________________

Name of firm: ____________________________________________

City ____________________________________________________

Province: ________________________________________________

Membership Number with National Professional Organization:
________________________________________________________

Membership Number with Provincial Professional Organization: 
________________________________________________________