Revised Instruction Guide for Completing the Certified Financial Statements (OSFI 60) and Submitting an Auditor’s Report

OSFI has posted a revised Instruction Guide to assist administrators of pension plans registered, or having filed an application for registration under the Pension Benefits Standards Act, 1985, in completing the Certified Financial Statements (OSFI 60 or CFS) and submitting an Auditor’s Report. The revised Instruction Guide and accompanying form updates the previous one published in February 2013. The revisions follow our regular review of guidance documents and include changes to the guide (and form) for consistency with the Regulatory Reporting System, clarity regarding filing requirements, and formatting changes.