107. If the 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 within 15 days.
2018, c. 232018, c. 23, s. 395.