201. The auditor shall, for the fiscal year for which the auditor was appointed, audit the financial statements and any other document the Minister determines by regulation.
The auditor shall prepare an audit report in which the auditor shall state, in particular, whether the financial statements faithfully represent the financial position of the Community on 31 December and the results of its operations for the fiscal year ending on that date.
2000, c. 56, Sch. VI, s. 201.