Marginal note:Accounting standard for statements
9 Statements that are submitted to the Minister for the purposes of this Order must be prepared in writing in accordance with the generally accepted accounting principles established by the Accounting Standards Board, the primary source of which is, in Canada, the CPA Canada Handbook — Accounting, and must be accompanied by a written document signed by the person responsible for the financial affairs of the holder of the licence certifying that the records were prepared in accordance with the standards.
- Date modified: