58. Not later than 30 June each year, as of 2024, the designated management body must send to the Société and the Minister, with respect to the system of selective collection, a report on its activities for the preceding calendar year along with its financial statements the audit report on its financial statements, the audit report on the information referred to in the second paragraph and the audit reports on the information referred to in section 86.3 that was audited for the year covered by the report on its activities.
The report’s information on the quantities or achievement of the rates and the financial statements must be audited by chartered professional accountant and authorized by the order of which the professional is a member to complete an audit mission. The financial statements may also be audited by any other person legally authorized to perform such an activity in Québec.
The person engaged to perform an audit referred to in the second paragraph may not be employed by the body or by a producer.
Despite the first paragraph, the first report sent by the designated management body covers its activities for the period beginning on the date of its designation and ending on 31 December 2023.
973-2022O.C. 973-2022, s. 58; 1365-2023O.C. 1365-2023, s. 2411.