Producers who have signed an agreement with Encorp Atlantic, designating Encorp as their PRO for an Extended Producer Responsibility (EPR) program, must provide Encorp with an independent verification of their sales, collections, and remittance of all applicable fees (deposits and container recycling fees) within 90 days of their fiscal or calendar year-end.
A separate independent verification must be completed for each province in which they participate in an Encorp-led EPR program.
The reports to be submitted to Encorp for each province must include the following.
- Schedule A – Brand Owner Declaration
- Schedule B – Annual Containers Remitted Report
- Schedule C – Agreed-Upon Specified Procedures
The specified agreed-upon procedures detailed in Schedule C should be completed as per the annual volumes below.
For producers that meet the requirements or elect to use an external auditor, the specified agreed-upon procedures set out in Schedule C must be performed in accordance with CSRS 4400 Agreed-Upon Procedures Engagements.
| Annual Container Volume | Sampling Size | Minimum Verification Methodology |
| > 10,000,000 | 25 instances for procedures 7-9 | External Auditor certified as a CPA |
| 10 instances for procedure 10 | ||
| > 1,000,000 but < 10,000,000 | 15 instances for procedures 7-9 | External Auditor or Internal Auditor certified as a CPA |
| 5 instances for procedure 10 | ||
| < 1,000,000 | 5 instances for procedures 7-9 | Chief Financial Officer or Senior Officer
Schedule C cannot be completed and certified by the same Senior Officer making the declaration for Schedules A and B. |
| 5 instances for procedure 10 |
The three schedules must completed within 90 days of the organization’s fiscal year-end or calendar year-end and returned to:
Encorp Atlantic/Encorp Atlantique
P.O. Box 65, Moncton, NB, Canada E1C 8R9
Angela Dow, Assistant Controller
By email: [email protected]
Documents for New Brunswick
Submit the 2024 version of Schedule B for year-ends that take place anytime from April 1, 2024, to March 31, 2025.
Submit the 2025 version of Schedule B for year-ends that take place anytime from April 1, 2025, to March 31, 2026.
Documents for Prince Edward Island
The Prince Edward Island Beverage Container Stewardship Program will commence April 1, 2026.
All documents producers will need to complete for their Annual Independent Verification will be posted here.
The first verification will be due to Encorp in April 2027.