Canada Revenue Agency Act

Marginal note:Audits and assessments

87 The Auditor General of Canada is the auditor for the Agency and must

• (a) annually audit and provide an opinion to the Agency and the Minister on the financial statements of the Agency;

• (b) periodically assess, on any basis that the Auditor General determines to be reasonable, the fairness and reliability of the information about the Agency’s performance included in its annual report; and

• (c) provide the Minister, the Commissioner and the Board with copies of reports of audits and assessments carried out under this section.