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V-1 - Securities Act
Section 118
Disposition versions
118. The financial statements referred to in section 115 shall be accompanied by a report of the auditor of the corporation who shall state in his report whether in his opinion the financial statements in respect of which his report is made present fairly the financial position of the corporation and the results of its operations for the period under review in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding period, if any. If he cannot give such unqualified opinion, the auditor shall state in his report his reasons therefor.
