Marginal note:Form and contents
33 The Yukon Public Accounts shall be prepared in any form that the Commissioner, with the consent of the Executive Council, directs. They shall be prepared in accordance with accounting principles recommended for the public sector by the Chartered Professional Accountants of Canada or its successor and shall include
(a) consolidated financial statements for the Yukon Government that present
(i) the financial position as at the end of the fiscal year,
(ii) the accumulated surplus or deficit as at the end of the fiscal year,
(iii) the results of its operations for the fiscal year, and
(iv) the changes in the financial position for the fiscal year;
(b) the opinion of the Auditor General of Canada referred to in subsection 34(1); and
(c) any other information or statements that are required in support of the consolidated financial statements by or under any law of the Legislature.
- 2002, c. 7, s. 33
- 2017, c. 26, s. 62
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