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 157
Disposition versions
157. If the auditor becomes aware of an error or misstatement in the financial statements on which the auditor reported, and if in the auditor’s opinion the error or misstatement is material, the auditor shall inform each director of the error or misstatement.
The directors must, within 60 days, prepare and publish amended financial statements or advise the members, the federation and the Authority of the error or misstatement.
157. If the auditor becomes aware of an error or misstatement in the financial statements on which the auditor reported, and if in the auditor’s opinion the error or misstatement is material, the auditor shall inform each director of the error or misstatement.
The directors must, within 60 days, prepare and publish amended financial statements or advise the members, the federation and the Agency of the error or misstatement.
157. If the auditor becomes aware of an error or misstatement in the financial statements on which the auditor reported, and if in the auditor’s opinion the error or misstatement is material, the auditor shall inform each director of the error or misstatement.
The directors must, within 60 days, prepare and publish amended financial statements or advise the members, the federation and the Inspector General of the error or misstatement.
