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V-1 - Securities Act
Section 120
Disposition versions
120. Where the corporation’s financial statements are not in agreement with its accounting records or are not in accordance with the requirements of this act or the regulations, the auditor in his report shall make such statements as he considers necessary. The same applies if the auditor has not received all the information and explanations that he has required or if proper accounting records have not been kept, so far as appears from his examination.
