105. An authorized trust company is required to see that its directors, officers and employees send the auditor the information or documents regarding the company, the groups of which the company is the holder of control or any other group whose financial information is consolidated with its own that the auditor requests in the course of his or her functions.
The company must also see that persons having custody of such documents do so as well.
2018, c. 232018, c. 23, s. 395.