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

Section 14 Disposition versions

2012-09-01

14. Where the auditor is not a member of the professional order of accountants governed by the Professional Code (chapter C-26), the auditor’s report must indicate

(1)  if the financial statements balance with the ledgers and if they meet the requirements of the Act, the Government regulations and the by-laws of the cooperative;

(2)  if the documents and information requested were furnished; and

(3)  if the cooperative’s bookkeeping is done properly.

O.C. 953-2005, s. 14.