Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Cooperative Credit Associations Act

Version of section 307 from 2003-01-01 to 2017-12-11:

Marginal note:Auditor’s examination

  •  (1) The auditor of an association shall make such examination as the auditor considers necessary to enable the auditor to report on the annual statement and on other financial statements required by this Act to be placed before the members, except such annual statements or parts thereof as relate to the period referred to in subparagraph 292(1)(a)(ii).

  • Marginal note:Auditing standards

    (2) The auditor’s examination referred to in subsection (1) shall, except as otherwise specified by the Superintendent, be conducted in accordance with generally accepted auditing standards, the primary source of which is the Handbook of the Canadian Institute of Chartered Accountants.

Date modified: