Sulphur in Gasoline Regulations (SOR/99-236)

26 (1) A primary supplier shall, for each pool in respect of which they make an election under section 9, have the records required under sections 5, 6, 12, 18 and 19 and the reports required under subsections 24(1) and 25(1) audited by an auditor who is independent of the primary supplier and submit to the Minister a report that is signed and dated by the auditor and that contains the following information:

• (a) the name and civic address of the primary supplier and the composition of the pool;

• (b) the name, civic address and qualifications of the auditor;

• (c) for each type of gasoline identified under section 5, the total volume of the gasoline and the number of batches dispatched or imported by the primary supplier;

• (d) the procedures followed by the auditor to assess the validity of the information required under these Regulations;

• (e) an assessment by the auditor of the extent to which the primary supplier has complied with these Regulations throughout the year in respect of which the audit is carried out; and

• (f) a description of the nature and date of any inaccuracies in the records and any other deviations by the primary supplier from the requirements under these Regulations.

(2) The primary supplier shall submit the auditor’s report

• (a) in the case where the primary supplier is not participating in the trading system in respect of the pool for which the report is prepared, on or before May 31 of the year after the year in respect of which the audit is carried out; and

• (b) in any other case, on or before June 30 of the year after the year in respect of which the audit is carried out.

(3) In this section, auditor means an individual or firm that is certified, for the purposes of carrying out International Organization for Standardization quality assurance (ISO 9000 or 14000 series) assessments, by the International Register of Certificated Auditors or any other nationally or internationally recognized accreditation organization.