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

Section 5
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5. Except for the cooperatives to which section 4 applies, the annual financial statements of a cooperative, a federation or a confederation must be prepared in accordance with the standards of the CPA Canada set out in the CPA Canada Handbook, subject to the provisions of this Chapter.
O.C. 953-2005, s. 5; I.N. 2016-06-01.
5. Except for the cooperatives to which section 4 applies, the annual financial statements of a cooperative, a federation or a confederation must be prepared in accordance with the standards of the Canadian Institute of Chartered Accountants set out in the CICA Handbook, subject to the provisions of this Chapter.
O.C. 953-2005, s. 5.
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