CPA · Business Corporations Act
Part 13 — Financial Disclosure
158 Approval of financial statements
statements referred to in section 155 and indicate that approval by
the signature of one or more directors on the statements.
(2) A corporation shall not issue, publish or circulate copies of the
financial statements referred to in section 155 unless the financial
statements are
(a) approved and signed in accordance with subsection (1), and
(b) accompanied with the rep ort of the auditor of the
corporation, if any.
RSA 2000 cB-9 s158;2005 c8 s37;2021 c18 s40