295. The auditor’s report on the annual statement of a Québec company shall indicate
(1) whether he has performed his work in accordance with generally accepted auditing standards;
(2) whether, in his opinion, the financial statements appearing in the annual statement give a faithful account of the financial position of the company, the income from its operations and the changes in its financial position in accordance with generally accepted accounting principles applied in the same manner as in the preceding fiscal period;
(3) whether, in his opinion, the method used to present particulars that affect the security of the depositors is adequate;
(4) whether, in the normal course of his audit, he has become aware of situations or transactions leading him to believe that the company has not adhered to sound and prudent management practices;
(5) whether, in his opinion, the methods of management adopted by the company concerning the administration and safekeeping of property administered for other persons are adequate and whether the controls over such property are effective;
(6) whether, in his opinion, the methods of management adopted by the company to comply with the law as regards self-dealing and conflicts of interest are adequate and whether the company is complying therewith;
(7) any other information prescribed by regulation of the Government.