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C-67.3 - Act respecting financial services cooperatives

Section 139
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139. A financial services cooperative shall cause its books and accounts to be audited every year by an auditor.
However, the books and accounts of a cooperative that is a credit union that is a member of a federation are not audited.
2000, c. 29, s. 139; 2016, c. 7, s. 190; 2021, c. 34, s. 30.
139. A financial services cooperative shall cause its books and accounts to be audited every year by an auditor.
However, the books and accounts of a cooperative that is a credit union that is a member of a federation are not audited; the combined financial statements must nonetheless be audited.
2000, c. 29, s. 139; 2016, c. 7, s. 190.
139. A financial services cooperative shall cause its books and accounts to be audited every year by an auditor.
The audit of a credit union shall be conducted by an auditor of the federation’s audit service.
2000, c. 29, s. 139.
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