SFMP 2.0 ASSURANCE REPORT

The Stakeholder Advisory Committee (SAC) appointed KPMG Performance Registrar Inc. (KPMG PRI) to conduct specified auditing procedures to assess the implementation of APRIL’s Sustainable Forest Management Policy (SFMP). KPMG PRI is a subsidiary of KPMG in Canada, which is part of the KPMG International network of firms that provides audit, tax and advisory services globally. KPMG in Canada has delivered forestry assurance services to the public and private sector across multiple jurisdictions for almost 20 years, and currently maintains accredited subsidiaries that provide Forest Stewardship Council (FSC) certification and Programme for the Endorsement of Forest Certification (PEFC).

03 February 2017

2016 Assurance Report

In 2016, KPMG Performance Registrar Inc. (KPMG PRI) completed a limited assurance engagement over APRIL Group’s (APRIL’s) implementation of its Sustainable Forest Management Policy (SFMP 2.0) commitments for APRIL’s independent Stakeholder Advisory Committee. The report, issued in December 2016, described the scope of the work conducted and KPMG PRI’s findings, and included 3 non-conformances and 28 opportunities for improvement.

06 August 2018

2018 Assurance Report

In 2018, KPMG Performance Registrar Inc. (KPMG PRI) has completed a limited assurance engagement over APRIL Group’s (APRIL’s) implementation of its Sustainable Forest Management Policy (SFMP 2.0) commitments, as commissioned by APRIL’s independent Stakeholder Advisory Committee. The report, issued in August 2018, describes the scope of the work conducted and KPMG PRI’s findings, which include 2 non-conformances and 12 opportunities for improvement.