Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Nunavut Act

Version of section 46 from 2017-12-12 to 2024-08-18:


Marginal note:Audit and report by auditor

  •  (1) The auditor of Nunavut shall audit the accounts and financial transactions of Nunavut in each fiscal year in accordance with generally accepted auditing standards and report to the Assembly on the result of that audit, including whether, in the opinion of the auditor,

    • (a) the consolidated financial statements for Nunavut presents fairly, in all material respects and in accordance with accounting principles recommended by the Chartered Professional Accountants of Canada or its successor, the financial position of Nunavut as at the end of the fiscal year and the results of its operations in, and changes in its financial position for, the fiscal year; and

    • (b) the transactions of Nunavut that have come to the notice of the auditor in the course of the audit of the consolidated financial statements have been within the powers of Nunavut under this Act and any other Act applicable to Nunavut.

  • Marginal note:Other matters

    (2) The auditor of Nunavut shall call attention to any other matter falling within the scope of the audit made under subsection (1) that, in the opinion of the auditor, should be brought to the attention of the Assembly.

  • 1993, c. 28, s. 46
  • 2017, c. 26, s. 62

Date modified: