15 Annual financial statements
statements for the management body for the immediately preceding
fiscal year
(a) in a form and manner accep table to the Minister, and
(b) in accordance with
(i) Canadian generally acce pted accounting principles,
which are the accounting standards set out in the CPA
Canada Handbook, as published by the Chartered
Professional Accountants of Canada from time to time,
and
RSA 2000
(ii) any modification of the p rinciples referred to in
subclause (i) or any supplementary accounting standards
or principles established by the Minister by regulation.
(2) A management body shall forward the annual financial
statements, together with the auditor's report prepared under
section 14, to
(a) the Minister, and
(b) all municipalities that the management body requisitioned
for that fiscal year or that made contributions to the
management body under section 8 for that fiscal year,
not later than 90 days after the end of the fiscal year to which the
financial statements relate.
(3) Not later than 60 days after forwarding the financial statements
to the Minister under subsection (2), the management body shall
make them or a summary of them available to the public in a
manner the board considers appropriate.
RSA 2000 cA-25 s15;2014 cC-10.2 s169