135. At each annual meeting, the cooperative shall appoint an auditor whose term of office expires at the next annual meeting.
The auditor must be a member of one of the professional corporations of accountants mentioned in the Professional Code (chapter C-26).
The Government, by regulation, may exempt a cooperative from the application of the second paragraph, in consideration of its volume of business or the nature of its activities.
1982, c. 26, s. 135; 1984, c. 28, s. 3.