C-67.2, r. 1 - Regulation under the Cooperatives Act

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13. Where the auditor is a member of the professional order of accountants governed by the Professional Code (chapter C-26), the auditor’s report must be drawn up in accordance with the standards of the CPA Canada set out in the CPA Canada Handbook.
O.C. 953-2005, s. 13; I.N. 2016-06-01.
13. Where the auditor is a member of the professional order of accountants governed by the Professional Code (chapter C-26), the auditor’s report must be drawn up in accordance with the standards of the Canadian Institute of Chartered Accountants set out in the CICA Handbook.
O.C. 953-2005, s. 13.