S-25.1 - Act respecting the sociétés d’entraide économique

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141. The auditor shall mention in his report whether he is of the opinion, from what he has found in the books, accounts and registers of the company, from the explanations he was given and the information he obtained, that the statements give a faithful account of the operations of the company for the fiscal year and of its financial condition at the end of that year; or, if of the opinion that they do not give a faithful account thereof or that relevant information on the affairs of the company has not been supplied or obtained, he must explain why he is of such opinion.
1981, c. 31, s. 141.