Standard B10: Disclosure - general
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.