Accounting Procedures Handbook Update

The OEB is undertaking an update of the Accounting Procedures Handbook (APH) that will provide a comprehensive assessment of the OEB's regulatory accounting procedures and requirements. The updated APH is expected to reflect both current International Financial Reporting Standards requirements and the pending update for Regulatory Assets and Regulatory Liabilities, as well as policies the OEB has issued in recent years. The current version of the APH was issued in December 2011.

As part of this initiative, a working group will be formed to support an initial assessment of the updates and refinements needed. The OEB has invited electricity

The OEB is undertaking an update of the Accounting Procedures Handbook (APH) that will provide a comprehensive assessment of the OEB's regulatory accounting procedures and requirements. The updated APH is expected to reflect both current International Financial Reporting Standards requirements and the pending update for Regulatory Assets and Regulatory Liabilities, as well as policies the OEB has issued in recent years. The current version of the APH was issued in December 2011.

As part of this initiative, a working group will be formed to support an initial assessment of the updates and refinements needed. The OEB has invited electricity distributors, transmitters, and ratepayer groups to express interest in participating.

  • OEB Selects Members for APH Update Working Group

    Today, the OEB issued a letter to stakeholders announcing the membership of its newly established Accounting Procedures Handbook (APH) Update Working Group.

    Seven organizations have been selected for membership, reflecting a cross-section of stakeholders, including consumer groups, electricity distributors and transmitters:

    1. CHEC Energy *
    2. Consumers Council of Canada
    3. Enova Power Corp.
    4. Hydro One Networks Inc.
    5. Milton Hydro Distribution Inc.
    6. Newmarket–Tay Power Distribution Ltd.
    7. School Energy Coalition

    The OEB thanks all stakeholders who responded to its invitation for expressions of interest to participate.

    Read the OEB’s letter regarding the selected members of the APH Update Working Group for more information:

    * CHEC Energy represents: Bluewater Power, Centre Wellington Hydro, ERTH Power Corp., Fort Frances Power, Grimsby Power, Hydro Hawkesbury Inc., InnPower, Lakefront Utilities, Lakeland Power, Niagara-on-the-Lake Hydro, Orangeville Hydro, Ottawa River Power, Renfrew Hydro, Rideau St. Lawrence Distribution, Tillsonburg Hydro, Wasaga Distribution and Wellington North Power

  • Consultation launched to update Accounting Procedures Handbook

    The OEB has launched a consultation and working group to support a comprehensive assessment of the OEB’s Accounting Procedures Handbook. This initiative will provide a review of the OEB’s regulatory accounting procedures and requirements.

    Read the OEB’s letter initiating this consultation for more information.

Page last updated: 19 Feb 2026, 09:44 AM