This document provides oil sands mining operators with guidelines for the audit and assessment process consistent with the requirements set out in the Performance Management documents from COSIA. There is a requirement for a 5-year audit and assessment by an independent team of audit/assessors. Through this process, the audit and assessment team will: 1. Assess the reasonableness of the relevant plans and reports. 2. Provide an opinion as to whether the mine closure plan is realistic and the progressive management of FFT is on track to the desired closure outcome.