Annual financial filing
- Annual financial filing expand_less
- TRESA explained expand_less
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RECO Bulletins
expand_less
- RECO Bulletin 1.1 Professional conduct
- RECO Bulletin 1.2 Duty to comply with legislation
- RECO Bulletin 1.3 Notice requirements
- RECO Bulletin 2.1 RECO information guide
- RECO Bulletin 2.2 Representation
- RECO Bulletin 2.3 Representation agreements
- RECO Bulletin 2.4 Dealing with a self-represented party
- RECO Bulletin 2.5 Confidentiality
- RECO Bulletin 2.6 Customer relationships not permitted
- RECO Bulletin 2.7 Implied representation agreements
- RECO Bulletin 3.1 Disclosures, consents, and acknowledgements
- RECO Bulletin 3.2 Multiple representation
- RECO Bulletin 3.3 Financial benefits
- RECO Bulletin 3.4 Personal trades and property interests
- RECO Bulletin 3.5 Conflicts of interest
- RECO Bulletin 4.1 Number and content of competing offers
- RECO Bulletin 4.2 Managing a delayed offer presentation process
- RECO Bulletin 4.3 Managing a pre-emptive offer
- RECO Bulletin 5.1 Advertising requirements
- RECO Bulletin 5.2 Permitted terms
- RECO Bulletin 5.3 Advertising online
- RECO Bulletin 5.4 Advertising sold property
- RECO Bulletin 5.5 Advertising compliance review
- RECO Bulletin 5.5.1 Advertising compliance review form
- RECO Bulletin 5.6 Advertising complaints from brokerages
- RECO Bulletin 5.6.1 Advertising complaint form
- RECO Bulletin 6.2 Remuneration clause in an agreement of purchase and sale
- RECO Bulletin 7.1 Protection of property
- RECO Bulletin 7.2 Lockboxes
- RECO Bulletin 7.3 Material facts
- RECO Bulletin 7.4 Facts a seller has a legal obligation to disclose
- RECO Bulletin 7.5 Stigmas
- RECO Bulletin 7.6 Hosting an open house
- RECO Bulletin 8.1 Unclaimed money in the real estate trust account
- RECO Bulletin 8.2 Shortfalls and missing property
- RECO tool for sharing RECO Information Guide and forms
- Becoming a real estate agent
- Becoming a real estate broker
- Info for real estate agents expand_less
- Info for brokerages expand_less
- Insurance expand_less
- Fee schedule
- Labour mobility expand_less
- Annual financial filingexpand_less
- TRESA explainedexpand_less
- RECO Bulletinsexpand_less
- RECO Bulletin 1.1 Professional conduct
- RECO Bulletin 1.2 Duty to comply with legislation
- RECO Bulletin 1.3 Notice requirements
- RECO Bulletin 2.1 RECO information guide
- RECO Bulletin 2.2 Representation
- RECO Bulletin 2.3 Representation agreements
- RECO Bulletin 2.4 Dealing with a self-represented party
- RECO Bulletin 2.5 Confidentiality
- RECO Bulletin 2.6 Customer relationships not permitted
- RECO Bulletin 2.7 Implied representation agreements
- RECO Bulletin 3.1 Disclosures, consents, and acknowledgements
- RECO Bulletin 3.2 Multiple representation
- RECO Bulletin 3.3 Financial benefits
- RECO Bulletin 3.4 Personal trades and property interests
- RECO Bulletin 3.5 Conflicts of interest
- RECO Bulletin 4.1 Number and content of competing offers
- RECO Bulletin 4.2 Managing a delayed offer presentation process
- RECO Bulletin 4.3 Managing a pre-emptive offer
- RECO Bulletin 5.1 Advertising requirements
- RECO Bulletin 5.2 Permitted terms
- RECO Bulletin 5.3 Advertising online
- RECO Bulletin 5.4 Advertising sold property
- RECO Bulletin 5.5 Advertising compliance review
- RECO Bulletin 5.5.1 Advertising compliance review form
- RECO Bulletin 5.6 Advertising complaints from brokerages
- RECO Bulletin 5.6.1 Advertising complaint form
- RECO Bulletin 6.2 Remuneration clause in an agreement of purchase and sale
- RECO Bulletin 7.1 Protection of property
- RECO Bulletin 7.2 Lockboxes
- RECO Bulletin 7.3 Material facts
- RECO Bulletin 7.4 Facts a seller has a legal obligation to disclose
- RECO Bulletin 7.5 Stigmas
- RECO Bulletin 7.6 Hosting an open house
- RECO Bulletin 8.1 Unclaimed money in the real estate trust account
- RECO Bulletin 8.2 Shortfalls and missing property
- RECO tool for sharing RECO Information Guide and forms
- Becoming a real estate agent
- Becoming a real estate broker
- Info for real estate agentsexpand_less
- Info for brokeragesexpand_less
- Insuranceexpand_less
- Fee schedule
- Labour mobilityexpand_less
The Real Estate Council of Ontario (RECO) is implementing new financial reporting measures to strengthen financial oversight of real estate brokerages. Effective October 1, 2026, all Ontario brokerages will be required to submit an annual financial filing to RECO.
Complemented by RECO’s audit and inspections work, this proactive oversight measure requires brokerages to provide documentation each year demonstrating proper financial management and compliance with the Trust in Real Estate Services Act, 2002 (TRESA). Annual financial filings will also allow RECO to better evaluate risk and target regulatory resources where they are needed most.
RECO is committed to making the annual financial filing process as seamless as possible for brokerages and will provide education materials and support ahead of this new requirement being introduced. This includes detailed instructional guides and webinars to walk registrants through the submission process.
A message from Jean Lépine, RECO Interim CEO
Annual Financial Filing FAQs
Explore common inquiries from brokers of record about annual financial filings.
Submission and information requirements
Be informed about how what is required and how to submit a brokerage’s annual financial filings.
Support and training resources
This page will continually be updated with instructional videos, webinar access information, and additional resources to help make the annual filing process as seamless as possible for brokerages.
Additional information
News release: RECO announces new financial filing requirements to strengthen consumer protection