抖淫视频

Accountant’s letter - CPTPP: Ice Cream and Mixes TRQ

Independent verification of an application for an allocation as a (indicate field of activity) of the CPTPP Ice Cream and Mixes 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 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 Ice cream and mixes 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, or
• 鈽� Distributor.

Procedures performed and findings

1. I read Notice to Importers and understand its contents. In particular, I am aware that Items  130, 132, 133, 133.1 and 134 of the Import Control List (ICL) include only ice cream and mixes classified under tariff heading 1806.20.21, 1806.90.11, 1901.90.31, 1901.90.51, 2105.00.91 and 2202.99.

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 ice cream and mixes produced;
      • the total quantity of XXXX kilograms of ice cream and mixes 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 ice cream and mixes.
    • production reports of further processed food products indicating:
      • the date of production;
      • the type of further processed products;
      • the quantity in kilograms of ice cream and mixes used to manufacture further processed products; and
      • the quantity of further processed products manufactured.
    • The total quantity of XXXX kilograms of ice cream and mixes 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.
• 鈽�&苍产蝉辫;Distributor’s application:
  • I have inspected:
    • sales reports and sale invoices indicating:
      • the name of the businesses that bought ice cream and mixes from the applicant;
      • the date of sales;
      • the total quantity of XXXX kilograms of ice cream and mixes sold to other businesses during the reference period of October 1 to September 30 immediately preceding the new allocation year.

The following exceptions were found:
_________________________________________________________________

3. I enquired of the [name and title of individual responsible for the application] as to whether (select the field of activity of the applicant):

• 鈽�&苍产蝉辫;Processor’s application: I inquired of [name and title of individual responsible for the application] as to whether the ice cream and mixes produced during the reference period was co-processed and co-packed by another firm.
• 鈽�&苍产蝉辫;Further Processor’s application: I inquired of [name and title of individual responsible for the application] as to whether only ice cream and mixes used as an ingredient in the production of further processed food products was included in the calculation.
• 鈽�&苍产蝉辫;Distributor’s application: I inquired of [name and title of individual responsible for the application]  as to whether sales to other distributors, sales to related persons or sales of ice cream and mixes directly to final consumers were included in the calculation.

The following exceptions were found:
_________________________________________________________________

4. I compared the type of ice cream and mixes described in [documents supporting the application] to the types of ice cream and mixes listed in Items 130, 132, 133, 133.1 and 134  of the ICL and found that the type of ice cream and mixes was of a type listed in Items 130, 132, 133, 133.1 and 134  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 Ice cream and mixes TRQ.

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:
________________________________________________________