40. The report on the first complete actuarial valuation of a pension plan dated after 30 December 2008 must, when sent to Retraite Québec, be accompanied by a writing in which the person who has the power to instruct under section 39 or section 6 of the Act to amend the Supplemental Pension Plans Act and other legislative provisions in order to reduce the effects of the financial crisis on plans covered by the Act (2009, chapter 1) certifies that the report is established in accordance with the instructions given to the pension committee or that the person did not give such instructions.