Ontario Corn Producers Association Financial Statements

For the Year Ended September 30, 2005, as approved at the OCPA Annual Business Meeting March 8, 2006.

AUDITORS' REPORT To the members of Ontario Com Producers' Association

We have audited the statement of financial position of Ontario Corn Producers' Association as at September 30, 2005 and the statements of changes in net assets, operations and cash flows for the year then ended. These financial statements are the responsibility of the association's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

In our opinion, these financial statements present fairly, in all material respects, the financial position of the association as at September 30, 2005 and the results of its operations and cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.

Robinson, Lott & Srohman
Chartered Accountants
Guelph, Ontario