Annual Report 2025-2026

The Association of Professional Engineers and Geoscientists of the Province of British Columbia Notes to Non-consolidated Financial Statements June 30, 2026

Liquidity risk

Liquidity risk is the risk an entity will encounter difficulty in raising funds to meet commitments associated with financial instruments. The Organization is not exposed to significant liquidity risk.

There have not been any significant changes in risk exposure from prior years.

14 Miscellaneous revenue

2026 $

2025 $

Discipline recoveries

234,013 37,085 54,550 62,092 302,333 403,600 131,900 69,883 38,031

146,200 48,385 57,600 113,034 267,945 338,200 105,500 102,064 42,617

Other

Return to practice/reinstatement

Bank interest Notarius service fee

Penalty fee

Continuing Education(CE) compliance Annual Reporting (AR) compliance

Late fee –Individual Late fee –Firms

1,333,487

1,221,545

15 Office, general and miscellaneous

2026 $

2025 $

Bank and credit card processing fees

707,873 628,975 107,200 36,550 176,625 55,338

667,624 594,948 126,921 41,575 183,090 36,925

Office and general (office supplies, storage, training and regalia)

Insurance

Dues and subscriptions

Honorarium

Other

1,712,561

1,651,083

(8)