b"2 3Auditor's Responsibilities for the Audit of the Financial StatementsWe communicate with those charged with governance regarding, among other matters, the planned scope and timingOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from oftheauditandsignificantauditfindings,includinganysignificantdeficienciesininternal control that we identifymaterial misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. during our audit.Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance withCanadiangenerallyacceptedauditingstandardswillalwaysdetectamaterialmisstatementwhenitexists. 1Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they couldreasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.Aspartofanauditinaccordance withCanadiangenerallyacceptedauditingstandards,weexerciseprofessional Montreal, June 29, 2022judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient andappropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that areappropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of theAssociation's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates andrelated disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based onthe audit evidence obtained, whether a material uncertainty exists related to events or conditions that may castsignificantdoubtontheAssociation'sabilitytocontinueasagoingconcern.Ifweconcludethatamaterialuncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in thefinancial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based onthe audit evidence obtained up to the date of our auditor's report. However, future events or conditions maycause the Association to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, andwhether the financial statements represent the underlying transactions and events in a manner that achieves fairpresentation.1 By CPA auditor, public accountancy permit No. A13913947 48"