C-67.2 - Cooperatives Act

Full text
141. The auditor shall make a report to the members in accordance with the modalities determined by regulation of the Government.
1982, c. 26, s. 141; 1984, c. 28, s. 4.
141. The auditor shall make an examination enabling him to certify in a report to the members whether
(1)  the financial statements tally with the books of account and meet the requirements of this title, the government regulations and the by-laws of the cooperative;
(2)  the documents and information that he has required have been furnished;
(3)  an adequate accounting system is maintained by the cooperative.
The Government may by regulation prescribe other particulars the examination must render certifiable in the report.
1982, c. 26, s. 141.