The Bereavement Authority of Ontario (BAO) is a not-for-profit corporation, responsible for administering provisions of the Funeral, Burial and Cremation Services Act, 2002 and associated regulations on behalf of the Ontario government. The BAO oversees the entire bereavement sector in Ontario, including funeral establishments, funeral directors, funeral preplanners, transfer service operators and transfer service sales representatives, and cemetery and crematorium operators and sales representatives.