153.6. The auditor shall, for the fiscal year for which he was appointed, audit the financial statements and any other document the Minister determines by regulation published in the Gazette officielle du Québec.
He shall forward a report of his audit to the Council. He shall state, in his report, in particular, whether the financial statements faithfully represent the financial position of the Community on 31 December and the results of its transactions for the fiscal year ending on that date.