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C-27.1 - Municipal Code of Québec

Section 966.4
Disposition versions

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966.4. In no case may the following persons act as external auditor of the municipality:
(1)  a member of the council of the municipality;
(2)  an officer or employee of the municipality;
(3)  the associate of a person mentioned in paragraph 1 or 2;
(4)  a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his associate, any participation, interest or commission in or under a contract with the municipality or in relation to such a contract, or who derives any benefit from the contract, unless his connection with the contract arises from the practice of his profession.
The external auditor may be an individual or a partnership. The external auditor may entrust the work to his or its employees, but in such a case the external auditor’s responsibility shall be the same as if the work had been entirely performed by him personally.
1984, c. 38, s. 71; 1996, c. 2, s. 455; 2001, c. 25, s. 65.
966.4. In no case may the following persons act as auditor of the municipality:
(1)  a member of the council of the municipality;
(2)  an officer or employee of the municipality;
(3)  the associate of a person mentioned in paragraph 1 or 2;
(4)  a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his associate, any participation, interest or commission in or under a contract with the municipality or in relation to such a contract, or who derives any benefit from the contract, unless his connection with the contract arises from the practice of his profession.
1984, c. 38, s. 71; 1996, c. 2, s. 455.
966.4. In no case may the following persons act as auditor of the corporation:
(1)  a member of the council of the corporation;
(2)  an officer or employee of the corporation;
(3)  the associate of a person mentioned in paragraph 1 or 2;
(4)  a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his associate, any participation, interest or commission in or under a contract with the corporation or in relation to such a contract, or who derives any benefit from the contract, unless his connection with the contract arises from the practice of his profession.
1984, c. 38, s. 71.
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