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S-24 - Act respecting cooperative agricultural associations

Section 22
Disposition versions

Full text
22. The accounts of the association shall be kept by the secretary-treasurer, under the control of the board of directors, and shall be audited by the auditor.
They shall be closed at the end of every fiscal year. The fiscal year shall end on the date fixed by the by-laws or, in the absence of any provision in that regard, on the 31st of December.
Within three months after the close of the fiscal year, a statement of affairs shall be prepared and attested by the secretary-treasurer, and a copy thereof shall be sent to the Minister of Financial Institutions and Cooperatives.
R. S. 1964, c. 124, s. 22; 1966-67, c. 72, s. 23; 1975, c. 76, s. 11; 1981, c. 9, s. 24.
22. The accounts of the association shall be kept by the secretary-treasurer, under the control of the board of directors, and shall be audited by the auditor.
They shall be closed at the end of every fiscal year. The fiscal year shall end on the date fixed by the by-laws or, in the absence of any provision in that regard, on the 31st of December.
Within three months after the close of the fiscal year, a statement of affairs shall be prepared and attested by the secretary-treasurer, and a copy thereof shall be sent to the Minister of Consumer Affairs, Cooperatives and Financial Institutions.
R. S. 1964, c. 124, s. 22; 1966-67, c. 72, s. 23; 1975, c. 76, s. 11.
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