Part 2 — Provincial Companies Subpart 1 Status and Powers of Provincial Companies
383 Auditor's report
writing on the annual financial statement of the company at the
annual meeting of the participating policyholders and shareholders
of the company.
(2) In each report referred to in subsection (1), the auditor must
include such remarks as the auditor considers necessary when
(a) the auditor's examination conducted to report on the annual
financial statement has not been made in accordance with
the auditing standards referred to in section 219,
(b) the annual statement has not been prepared on a basis
consistent with that of the preceding financial year, or
RSA 2000
(c) the annual statement does not present fairly, in accordance
with the accounting principles referred to in section 219, the
financial position of the provincial company as at the end of
the financial year to which it relates or the results of the
operations or changes in the financial position of the
company for that financial year.
1999 cI-5.1 s383