Standard B10: Disclosure - general

Description:

LEVEL 1 : The organization’s financial statements are publicly available. LEVEL 2 & 3 : The organization makes the following information available on its website:

  • their most recent three years of annual reports;
  • their most recent three years of financial statements including notes as approved by the board; and
  • the opinion of the independent licensed public accountant who conducted the audit or review engagement; and
  • the names of all board members.

In addition to the above, CHARITIES and RCAAAs must make the following information available on their website:

  • their registration number (BN) assigned by the Canada Revenue Agency (CRA); and
  • the public portion of their most recent Registered Charity Information Return (form T3010) or RCAAA Information Return (T2052) as submitted to CRA or a direct link to it.

Standard B10 Explained