S-4.2 - Act respecting health services and social services

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290. The board of directors shall appoint an auditor for the current fiscal year of the institution before 30 September each year.
The institution must issue a call for tenders, at least once every four years and whenever it intends to retain the services of a new auditing firm, to ensure that the services it receives are as cost-effective as possible.
A new institution constituted as a legal person under this Act, including an institution resulting from an amalgamation or conversion carried out pursuant to this Act, must apply the tendering procedure mentioned in the second paragraph before engaging the services of an auditing firm.
1991, c. 42, s. 290; 1998, c. 39, s. 91.
290. The board of directors shall appoint an auditor for the current fiscal year of the institution before 30 September each year.
No institution may retain the services of the same accounting firm for more than four consecutive years, except with the authorization of the regional board. In addition, the adjudication of a contract of service to an accounting firm must, under pain of nullity, be made in accordance with the standards, conditions and procedure prescribed by regulation of the Minister.
1991, c. 42, s. 290.