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C-67.3 - Act respecting financial services cooperatives

Section 144
Disposition versions

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144. In no case may the auditor be an officer, manager, other employee or member of the financial services cooperative that has appointed him or her, or a person having economic ties with an officer or manager.
Nor may the auditor responsible for auditing the consolidated financial statements of the financial group to which a federation belongs be an officer, manager, other employee or person having economic ties with an officer or manager of a member of the financial group to which the federation that appointed him or her belongs, including, if applicable, an auxiliary member that is a cooperative established under an Act of a jurisdiction other than Québec and that has a mission similar to that of a credit union within the meaning of this Act, but whose principal establishment is located outside Québec.
2000, c. 29, s. 144; 2016, c. 7, s. 194; 2018, c. 23, s. 110; 2021, c. 34, s. 32.
144. In no case may the auditor be an officer, manager, other employee or member of the financial services cooperative that has appointed him or her, or a person having economic ties with an officer or manager.
Nor may the auditor responsible for auditing the combined financial statements be an officer, manager, other employee or person having economic ties with an officer or manager of a credit union that is a member of the federation that appointed him or her.
2000, c. 29, s. 144; 2016, c. 7, s. 194; 2018, c. 23, s. 110.
144. In no case may the auditor be an officer, an employee or a member of the financial services cooperative that appointed the auditor, or an associate of an officer of the cooperative.
Nor may the auditor responsible for auditing the combined financial statements be an officer, employee or associate of an officer of a credit union that is a member of the federation that appointed the auditor.
2000, c. 29, s. 144; 2016, c. 7, s. 194.
144. In no case may the auditor be an officer, an employee or a member of the financial services cooperative the auditor is to audit, or an associate of an officer of the cooperative.
2000, c. 29, s. 144.
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