Audit and Election Commission Services

Background

The Canadian Kennel Club (CKC) is the primary registry body for purebred dogs in Canada and currently recognizes 193 breeds. As a non-profit organization, the CKC is dedicated to encouraging, guiding, and advancing the interests of purebred dogs and their responsible owners and breeders in Canada and promoting the knowledge and understanding of the benefits which dogs can bring to Canadian society.

The CKC is incorporated under Animal Pedigree Act, a federal statute under the auspices of the Ministry of Agriculture and Agri-Food Canada. The organization includes approximately 20,000 individual members and over 700 breed clubs across Canada. The Club registers purebred dogs, regulates dog shows and performance events, and speaks out on major issues concerning dog ownership and the health & welfare of dogs across Canada.

The latest annual report and financial statements for the fiscal period ended December 31, 2025 are available on our website: 2025 Annual Report and 2025 Audited Financial Statements

This Request for Proposals is being issued to support the appointment of auditors in accordance with CKC By-law 13.4, Appointment of Auditors, which provides for the appointment of auditors by the Board of Directors of the Canadian Kennel Club. The intent of this Request for Proposal process is to select and recommend auditors for a 3-year term beginning with the fiscal year ending December 31, 2027. The 3-year appointment of external auditors for the CKC will be approved by the Board of Directors in the Spring of 2027.

Objectives

CKC requires an annual financial statement audits for its calendar-based fiscal year ending December 31st, for inclusion with its Annual Reports.

CKC also requires Election Commission Services to provide independent administration, oversight, verification, vote tabulation, and reporting for the Club's triennial Board elections in accordance with the Club's Election By-laws (next elections are planned for Fall 2029).

Financial Statement Audit

The engagement shall be conducted in accordance with Canadian auditing standards (CAS). As such, the audit report should express an opinion as to whether the financial statements of CKC present fairly, in all material respects, the financial position, and the results of its operations and cash flows in accordance with Canadian accounting standards for not-for-profit organizations, as issued by the Canadian Accounting Standards Board. The auditor shall include a statement of independence as defined by CAS.

From time to time, CKC may seek guidance on commodity tax matters arising from its operations. The successful proponent should be available to provide GST/HST advisory services as required, including advice related to sponsorship agreements, royalties and licensing arrangements, place-of-supply rules, and the application of taxes to new or unusual transactions.

The successful proponent will be expected to maintain reasonable availability throughout the engagement term to support CKC's governance responsibilities. This may include attendance at meetings of the Audit Committee and/or Board of Directors, presentation of audit findings and recommendations, participation in Board orientation sessions, and consultation regarding significant accounting, financial reporting, governance, or other matters that may arise from time to time.

CKC operates in a predominantly virtual environment. The annual financial statement audit is expected to be conducted remotely, and attendance at Audit Committee and Board meetings is typically virtual.

Information Technology Audit

As part of the annual audit engagement, the successful proponent will be required to perform an Information Technology General Controls (ITGC) review over key systems and processes that support the CKC’s financial reporting environment. The review is expected to include, at a minimum, assessments of IT governance and policies, logical access controls, network and database security, user provisioning and de-provisioning procedures, segregation of duties, program change management, and key system interfaces and data processing controls. Systems currently within scope include the organization's financial management system, customer relationship management platform, online banking environment, and supporting network infrastructure. Proponents should describe their approach, relevant experience, resource requirements, and any deliverables resulting from the IT audit work.

Independent Auditors’ Report

The auditor will prepare an audit report having format and content consistent with Canadian Auditing Standards. The report will be included with CKC’s Annual Report, which is submitted to the Minister of Agriculture and Agri-Food Canada.

The auditor shall meet with the Executive Director: before the fieldwork begins, to present the audit scope and plan; and, after the completion of the year-end audit work to present its Auditors’ Report and audit findings. The auditor shall also meet with the Audit Committee and Board of Directors to present the Auditors’ Report and audit findings, and present financial results at CKC’s Annual General Meeting in June.

Key Deliverables and Dates

1. Present Audit Plan and Scope to the CKC’s Executive Director: November
2. Complete Year-End Audit Fieldwork: January/February:
3. Present draft financial statements, draft Independent Auditors Report and audit findings to Executive Director: Early February
4. Present draft financial statements, draft Independent Auditors Report and audit findings to Audit Committee: Mid-February
5. Present Auditors’ Report and audit findings to the Board of Directors: Early March
6. Finalize Independent Auditors’ Report for Inclusion with the Annual Report: March
7. Present financial results at the Annual General Meeting: Early June
8. Production and filing of regulatory corporate tax returns: End of June

As part of the deliverables, CKC will require the auditor to provide French translations of the Auditors’ Report, the audited financial statements and accompanying notes as well as the Year-end Report to the Board. The deliverables would also include the production and filing of the regulatory corporate tax returns.

Financial Accounting Software

CKC currently uses Great Plains accounting software. Member orders and payments are integrated through the organization’s CRM.

Finance Team

Heather Burke, Director of Finance

Jasoda Deonarine, Finance Manager

Gracy Da Silva, Financial Analyst

CKC Management Responsibilities

CKC management will prepare the financial reporting, including normal reconciliations and analyses as necessary to support the completion of the audit. It is also management’s responsibility to:

• Report and disclose financial results on a fair, consistent and timely basis;
• Establish accounting policies and procedures that ensure financial information is prepared in accordance with Canadian accounting standards for not-for-profit organizations;
• Establish and maintain an effective system of internal control over financial reporting;
• Maintain compliance with reporting and regulatory requirements; and,
• Assess CKC’s ability to continue as a going concern.

Executive Director / Audit Committee Responsibilities

• Oversight of the financial reporting process;
• Risk management and control environment;
• Oversight of internal and compliance auditing process;
• Relationship with the external auditors; and,
• Consideration of concerns of a financial nature or financial matters.

Election Commission Services

The audit firm shall act as an independent Election Commission and administer the Club's triennial Board elections in accordance with the Election By-laws (refer to section 12 of CKC By-Laws). The successful proponent will be expected to respond in a timely, impartial, and professional manner to inquiries from CKC members regarding the election process. This includes providing clarification on election procedures, eligibility requirements, voting processes, campaign rules, and other election-related matters. The Election Commission shall also be responsible for addressing and rendering interpretations on contentious or disputed election issues as they arise, ensuring consistency, transparency, and compliance with CKC's governing documents, policies, and election procedures. All determinations shall be communicated clearly and documented appropriately.

The Election Commission is responsible for:

• Administering candidate nominations and validating nomination submissions in accordance with the by-laws.
• Managing a secure voting process, including electronic voting and paper ballots where requested.
• Verifying voter eligibility and implementing controls to ensure vote integrity, voter authentication, ballot secrecy, and prevention of duplicate voting.
• Issuing voter credentials and providing voter support throughout the election period.
• Receiving, tracking, and tabulating all electronic, paper, and write-in ballots.
• Conducting recounts where required under the by-laws.
• Providing certified election results, including vote counts by electoral zone and any required reporting on acclamations, write-in candidates, or vacant positions.
• Maintaining appropriate audit trails and documentation to support the accuracy and integrity of the election.
• Retaining and securely destroying ballots and election records in accordance with the by-laws.
• Complying with applicable privacy, security, and record-retention requirements.

Request For Proposals (RFP) Deliverables

Pursuant to the CKC by-laws, the appointed auditor must also serve as the Election Commission. Proponents must therefore demonstrate their ability to provide both Financial Statement Audit Services and Election Commission Services. CKC is unable to award these services separately.

1. Letter of Transmittal

The proposal must be accompanied by an authorization letter signed by the auditor. It shall contain a statement that the proposal is accurate at the closure date and remains valid for the remainder of the tender process (until Spring 2027). There should also be a statement confirming the firm’s independence from CKC.

1. Firm Profile

   1. Background

      The proposal will provide CKC with a detailed understanding of the firm and its organizational structure. The following list should not be considered exhaustive:

      • Size, location of offices and of headquarters;
      • Number of years in operation;
      • Number and location of customers; and,
      • Length of customer relationships.

   2. Experience and Qualifications

      The auditor shall provide details of the engagement team and a brief description of their experience and qualifications. Confirmation that the lead engagement partner holds a valid Public Accountant’s license must also be provided. Engagement team shall consist of at least:

      • the Engagement Partner; and,
      • the Audit Manager.
   3. Breadth of Accounting Related Services
      • Other Audits (specialized procedures and other operational audits);
      • Consulting services; and,
      • Tax (Corporate & Commodity).
   4. Experience administering elections

The firm shall provide details demonstrating:

• Experience administering elections for membership-based organizations, associations, regulators, or not-for-profit organizations.
• Robust election security, audit, and voter authentication controls.
• Established processes for vote tabulation, recounts, reporting, and records management.

1. Audit Engagement

• Description of the audit approach and methodology to be employed;
• Overview of the interim audit procedures, if any, including preliminary control testing which are to be conducted;
• Description of the year-end field work required.

1. Estimated fees and expenses

Provide a detailed outline of the pricing proposed for the audit, IT General Controls review, and election commission services. Proponents should identify any assumptions regarding scope, timing, or reliance on prior-year results. The proposal should list all estimated costs, allocated by phase and deliverable. The following list should not be considered exhaustive: Meetings with CKC Management and Directors; Administrative Charges; Translation Fees for the Financial Statements; Election Commission Services; and Provisions for possible other expenditures.

Tender Process

The tender process will be undertaken as follows:

• The RFP will be posted online and sent to select accounting firms, who will be invited to prepare a formal proposal addressed to the Executive Director;
• CKC’s Executive Director and Finance team will review and rate the proposals using pre-defined criteria to satisfy requirements. This criteria may include experience of the firm and auditing team, price, and other factors that may be included in the proposals;
• CKC’s Executive Director and Finance team will present proposals to the Audit Committee for consideration;
• The Audit Committee will report to the Board of Directors regarding the results of the review and evaluation of submitted proposals, and will provide a recommendation regarding the appointment of a specific firm;
• After appointment by the Board of Directors, all firms will be notified of the result in writing.

Timeline

RFP issued: October 26, 2026

Proposal submission deadline to ed@ckc.ca: November 16, 2026

Interviews (if required): February 2027

Appointment and notification: Spring 2027

Audit engagement commencement: Fall 2027