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I-13.2.2 - Deposit Institutions and Deposit Protection Act
Section 28.70
Disposition versions
28.70. If an auditor becomes aware or is informed of an error or misstatement in financial statements that he or she has audited, and if in his or her opinion the error or misstatement is material, the auditor must inform the board of directors.
On receiving the auditor’s report, the board of directors must send a copy of it to the shareholders or other members within 15 days.
