Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
C-67.3 - Act respecting financial services cooperatives
Section 151
Disposition versions
151. The auditor shall indicate, in the report,
(1) whether the audit has been carried out in accordance with generally accepted auditing standards;
(2) whether, in the auditor’s opinion, the financial statements of the financial services cooperative included in the report submitted to the annual meeting present fairly the financial position of the cooperative and the results of its operations, in accordance with generally accepted accounting principles, and with the accounting rules prescribed by the Authority under section 163;
(3) any other information prescribed by regulation of the Government.
The auditor shall include in the report sufficient explanations in respect of any reservations expressed.
151. The auditor shall indicate, in the report,
(1) whether the audit has been carried out in accordance with generally accepted auditing standards;
(2) whether, in the auditor’s opinion, the financial statements of the financial services cooperative included in the report submitted to the annual meeting present fairly the financial position of the cooperative and the results of its operations, in accordance with generally accepted accounting principles, and with the accounting rules prescribed by the Agency under section 163;
(3) any other information prescribed by regulation of the Government.
The auditor shall include in the report sufficient explanations in respect of any reservations expressed.
151. The auditor shall indicate, in the report,
(1) whether the audit has been carried out in accordance with generally accepted auditing standards;
(2) whether, in the auditor’s opinion, the financial statements of the financial services cooperative included in the report submitted to the annual meeting present fairly the financial position of the cooperative and the results of its operations, in accordance with generally accepted accounting principles, and with the accounting rules prescribed by the Inspector General under section 163;
(3) any other information prescribed by regulation of the Government.
The auditor shall include in the report sufficient explanations in respect of any reservations expressed.
