Part 6 — Management and Administration Division 1 Membership
133 Auditor's report to shareholders
auditor to report to the shareholders as required under subsection (2).
RSA 2000
(2) The auditor shall make a report to the shareholders on the
financial statement, to be laid before the company at any annual
meeting during the auditor's term of office, and the auditor's report
shall contain the following:
(a) a statement as to the sc ope, extent and nature of the
auditor's examination;
(b) a statement as to whether, i n the auditor's opinion, the
financial statement, including any notes to the financial
statement, presents fairly the financial position of the
company;
(c) a statement of any concerns or qualifications the auditor has
with respect to whether the financial statement was drawn
up according to generally accepted accounting principles
and generally accepted auditing standards.
(3) Repealed 2020 c25 s2(60).
(4) The auditor of a company has right of access at all times to all
records, documents, books, accounts and vouchers of the company
and is entitled to require from the directors and officers of the
company any information and explanation that in the auditor's
opinion may be necessary to enable the auditor to report as required
by subsection (2).
(5) The auditor of a company is entitled to attend any meeting of
shareholders of the company at which any accounts that have been
examined or reported on by the auditor are to be laid before the
shareholders for the purpose of making any statement or
explanation the auditor desires with respect to the accounts.
RSA 2000 cC-21 s133;2020 c25 s2(60)