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C-19 - Cities and Towns Act

Section 108.5
Disposition versions

Full text
108.5. In no case may the following persons act as external auditor of the municipality;
(1)  a member of the council of the municipality and, where applicable, of a borough council;
(2)  an officer or an employee of the municipality;
(3)  the associate of a person mentioned in paragraph 1 or 2;
(4)  a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his associate, any participation, interest or commission in or under a contract with the municipality or in respect of such a contract, or who derives any benefit from the contract, unless his connection with the contract arises from the practice of his profession.
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 40, s. 51; 2001, c. 25, s. 23.
108.5. In no case may the following persons act as auditor of the municipality;
(1)  a member of the council of the municipality;
(2)  an officer or an employee of the municipality;
(3)  the associate of a person mentioned in paragraph 1 or 2;
(4)  a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his associate, any participation, interest or commission in or under a contract with the municipality or in respect of such a contract, or who derives any benefit from the contract, unless his connection with the contract arises from the practice of his profession.
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 40, s. 51.
108.5. In no case may the following persons act as auditor of the municipality;
(1)  a member of the council of the municipality;
(2)  an officer or an employee of the corporation;
(3)  the associate of a person mentioned in paragraph 1 or 2;
(4)  a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his associate, any participation, interest or commission in or under a contract with the municipality or in respect of such a contract, or who derives any benefit from the contract, unless his connection with the contract arises from the practice of his profession.
1984, c. 38, s. 11; 1996, c. 2, s. 209.
108.5. In no case may the following persons act as auditor of the corporation;
(1)  a member of the council of the corporation;
(2)  an officer or an employee of the corporation;
(3)  the associate of a person mentioned in paragraph 1 or 2;
(4)  a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his associate, any participation, interest or commission in or under a contract with the corporation or in respect of such a contract, or who derives any benefit from the contract, unless his connection with the contract arises from the practice of his profession.
1984, c. 38, s. 11.
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