13.4.The committees established under section 13.3 must be composed solely of independent members.
The audit committee must include members with accounting or financial expertise. At least one member of that committee must be a member of the professional order of accountants mentioned in the Professional Code (chapter C-26).
2004, c. 33, s. 11; 2022, c. 192022, c. 19, s. 8511.