84. The audit committee must examine all financial statements intended for the board of directors before they are submitted to the board.
The audit committee may be convened by one of its members or by the auditor. The auditor must be notified of every committee meeting and attend every meeting to which he or she is convened. The committee must give the auditor an opportunity to be heard.
The committee must cause any error or misstatement in the financial statements to be corrected and, if the financial statements were sent to the shareholders, inform the shareholders’ meeting accordingly.