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 distributors, transmitters, and ratepayer groups to express interest in participating.