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I-13.2.2 - Deposit Institutions and Deposit Protection Act

Section 28.47
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28.47. The audit committee must examine all financial statements intended for the board of directors before they are submitted to the board.
The audit committee may be convened by one of its members or by the auditor. The auditor must be notified of every committee meeting and attend every meeting to which he or she is convened. The committee must provide the auditor an opportunity to be heard.
The committee must cause any error or misstatement in financial statements to be corrected and, if the financial statements were sent to the members, inform the meeting of the members accordingly.
2018, c. 23, s. 353.
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