EX-5 6 a2042188zex-5.txt EXHIBIT 5 EXHIBIT 5 [PRICEWATERHOUSECOOPERS LOGO] -------------------------------------------------------------------------------- PRICEWATERHOUSECOOPERS LLP CHARTERED ACCOUNTANTS 425 1st Street SW Suite 1200 Calgary, Alberta Canada T2P 3V7 Telephone +1 (403) 509 7500 Facsimile +1 (403) 781-1825 Direct Fax (403) 781-1825 CONSENT OF INDEPENDENT CHARTERED ACCOUNTANTS We hereby consent to the incorporation, by reference, in the annual report of Suncor Energy Inc. on Form 40-F, of our report dated January 18, 2001 on our audits of the consolidated financial statements, including the additional information provided on Exhibit 1 to Form 40-F, as of December 31, 2000, 1999 and 1998. Chartered Accountants Calgary, Alberta February 28, 2001 COMMENTS BY AUDITORS FOR U.S. READERS ON CANADA-U.S. REPORTING DIFFERENCE In the United States, reporting standards for auditors require the addition of an explanatory paragraph (following the opinion paragraph) when there are changes in accounting principles that have a material effect on the comparability of the company's financial statements, such as the changes described in Note 1 to the consolidated financial statements. Our report to the shareholders dated January 18, 2001 is expressed in accordance with Canadian reporting standards which to not require a reference to such a change in accounting principles in the auditors' report when the change is properly accounted for and adequately disclosed in the financial statements. "PRICEWATERHOUSECOOPERS LLP" Chartered Accountants January 18, 2001 AlmG:\AmacDona\RC\Suncor\Letters2001\Consent_Feb26 01 PricewaterhouseCoopers refers to the Canadian firm of PricewaterhouseCoopers LLP and other members of the worldwide PricewaterhouseCoopers organization.