This RFP is an invitation by the City of Toronto (the "City") to prospective Suppliers to submit Bids for external audit services. The annual attest audit requirements for City arenas, community centres, and Other Entities will involve the expression of an audit opinion on the following sets of financial statements: Category 1 - Arenas 1. Larry Grossman Forest Hill Memorial Arena 2. George Bell Arena 3. Leaside Memorial Community Gardens Arena 4. McCormick Playground Arena 5. Moss Park Arena 6. North Toronto Memorial Arena 7. Ted Reeve Community Arena 8. Willian H. Bolton Arena Category 2 - Community Centres 1. 519 Church Street Community Centre 2. Applegrove Community Complex 3. Cecil Street Community Centre 4. Central Eglinton Community Centre 5. Community Centre 55 6. Eastview Neighbourhood Community Centre 7. Ralph Thornton Community Centre 8. Scadding Court Community Centre 9. Swansea Town Hall Community Centre 10. Waterfront Neighbourhood Centre (formerly Harbourfront Community Centre) Category 3 - Other Entities 1. Heritage Toronto 2. Toronto Atmospheric Fund 3. Yonge-Dundas Square