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A-24 - Cooperative Associations Act
Section 95
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95. The auditor shall make a sufficient examination to enable him to certify in his report
(a) if the financial statements tally with the books of account and meet the requirements of this act and the by-laws of the association;
(b) if the documents and information that he has required have been furnished;
(c) if an adequate accounting system is maintained by the association.
