Bill C-332
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C-332
First Session, Thirty-ninth Parliament,
55 Elizabeth II, 2006
HOUSE OF COMMONS OF CANADA
BILL C-332
An Act to amend the Canada Business Corporations Act (annual financial statements)
first reading, June 19, 2006
Mr. Martin (Winnipeg Centre)
391059
SUMMARY
This enactment requires the auditor’s report that is to be placed before the shareholders of a corporation in accordance with subsection 155(1) of the Canada Business Corporations Act to include information regarding any other professional services provided by the auditor to the corporation.
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-332
An Act to amend the Canada Business Corporations Act (annual financial statements)
R.S., c. C-44; 1994, c. 24,
s. 1(F)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Paragraph 155(1)(b) of the Canada Business Corporations Act is replaced by the following:
(b) the report of the auditor, if any, which report shall specify whether the auditor has provided any professional services other than audit services to the corporation and, if so, the nature of those services, the dates on which they were provided and the amount of any consideration paid or payable to the auditor by the corporation for those services and for the audit services; and
Published under authority of the Speaker of the House of Commons
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