Marginal note:Errors and omissions
63 (1) A director or officer of the Corporation shall forthwith notify the auditor and the audit committee of the Corporation established under subsection 69(1) of any error or omission of which the director or officer becomes aware in a financial statement on which the auditor has reported or in a report prepared by the auditor pursuant to subsection 62(1).
Marginal note:Idem
(2) Where the auditor is notified or becomes aware of any error or omission in a financial statement on which the auditor has reported or in a report prepared by the auditor pursuant to subsection 62(1) and is of the opinion that the error or omission is material, the auditor shall forthwith notify each director of the error or omission.
Marginal note:Correction
(3) Where the auditor notifies the directors of an error or omission in a financial statement or report pursuant to subsection (2), the Corporation shall prepare a revised financial statement or the auditor shall issue a correction to the report, as the case may be, and a copy thereof shall be given to the Minister.
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