To the Council of the
College of Early Childhood Educators

The accompanying summary financial statements, which comprise the summary statement of financial position as at June 30, 2017, and the summary statement of operations for the year then ended, and related note, are derived from the audited financial statements of the College of Early Childhood Educators for the year ended June 30, 2017. We expressed an unmodified audit opinion on those financial statements in our report dated October 19, 2017.

The summary financial statements do not contain all the disclosures required by Canadian accounting standards for not-for-profit organizations. Reading the summary financial statements, therefore, is not a substitute for reading the audited financial statements of the College of Early Childhood Educators.

Management’s Responsibility for the Summary Financial Statements
Management is responsible for the preparation of a summary of the audited financial statements on the basis described in the note to the summary financial statements.

Auditor’s Responsibility
Our responsibility is to express an opinion on the summary financial statements based on our procedures, which were conducted in accordance with Canadian Auditing Standard (CAS) 810, “Engagements to Report on Summary Financial Statements.”

Opinion
In our opinion, the summary financial statements derived from the audited financial statements of the College of Early Childhood Educators for the year ended June 30, 2017 are a fair summary of those financial statements, on the basis described in the note to the summary financial statements.

Comparative Financial Statements
The comparative summary financial statements were audited by another firm of Chartered Professional Accountants who expressed an unmodified opinion in their Independent Auditor’s Report dated October 20, 2016.

Chartered Professional Accountants
Licensed Public Accountants
Toronto, Ontario
October 19, 2017