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WSPS 2018 Annual Report

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11|WSPS.CA/AnnualReport PricewaterhouseCoopers LLP PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 T: +1 416 863 1133, F: +1 416 365 8215 "PwC" refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership. Independent auditor's report To the Board of Directors of Workplace Safety & Prevention Services Our opinion In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Workplace Safety & Prevention Services (the Company) as at March 31, 2019 and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. What we have audited The Company's financial statements comprise: x the statement of financial position as at March 31, 2019; x the statement of operations for the year then ended; x the statement of changes in net assets for the year then ended; x the statement of cash flows for the year then ended; and x the notes to the financial statements, which include a summary of significant accounting policies. Basis for opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada. We have fulfilled our other ethical responsibilities in accordance with these requirements. Responsibilities of management and those charged with governance for the financial statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian accounting standards for not-for-profit organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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