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•While CRA can audit any fiscal year of a charity, they generally will focus their audit some time within the last five (5) years of a charity’s operations
•Therefore, these years should be the focus of a pre-audit, starting with the earliest financial year and working forward
•Such a pre-audit can be done by the charity itself, but involvement by its own legal counsel is highly recommended in order to establish solicitor-client privilege (including retaining an accountant)
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