SS · Business Corporations Act
Part 13 — Financial Disclosure
170 Auditor's right to information
or former directors, officers, employees or agents of the
corporation and the former auditors of the corporation shall furnish
any
(a) information and explanations, and
(b) access to records, document s, books, accounts and vouchers
of the corporation or any of its subsidiaries
that are, in the opinion of the auditor, necessary to enable the
auditor to make the examination and report required under section
169 and that the directors, officers, employees, agents or former
auditors are reasonably able to furnish.
(2) On the demand of the auditor of a corporation, the directors of
the corporation shall
(a) to the extent they are reas onably able to do so, obtain from
the present or former directors, officers, employees, agents
or auditors of any subsidiary of the corporation the
information and explanations that the present or former
directors, officers, employees, agents or auditors are
reasonably able to furnish and that are, in the opinion of the
corporation's auditor, necessary to enable the auditor to
make the examination and report required under section
169, and
RSA 2000
(b) furnish the information and explanations so obtained to th e
corporation's auditor.
(3) A person who in good faith makes an oral or written
communication under subsection (1) or (2) is not liable in any civil
proceeding arising from the making of the communication.
RSA 2000 cB-9 s170;2005 c8 s41