Professional services contracts can be used to meet unexpected fluctuations in workload, to acquire special expertise not available in the public service or to fill in for public servants during temporary absences. This audit provides assurance that professional services contracts at Shared Services Canada (SSC) comply with government policies, specifically concerning employer-employee relationship. The scope of the audit included all professional services contracts and amendments in effect from March 1, 2012 to February 28, 2013.