Acts and Regulations

B-9.1 - Business Corporations Act

Section 102
Disposition versions

Full text
Approval by directors
102(1)The directors of a corporation shall approve the financial statements referred to in section 100 and the approval shall be evidenced by the signature of one or more directors.
102(2)A corporation shall not issue, publish or circulate copies of the financial statements referred to in section 100 unless the financial statements are
(a) approved and signed in accordance with subsection (1), and
(b) accompanied by a report, if available, of the auditor of the corporation, if any auditor has been appointed.
102(3)A corporation that violates or fails to comply with subsection (2) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
2008, c.11, s.4; 2023, c.2, s.155
Approval by directors
102(1)The directors of a corporation shall approve the financial statements referred to in section 100 and the approval shall be evidenced by the signature of one or more directors.
102(2)A corporation shall not issue, publish or circulate copies of the financial statements referred to in section 100 unless the financial statements are
(a) approved and signed in accordance with subsection (1), and
(b) accompanied by a report, if available, of the auditor of the corporation, if any auditor has been appointed.
102(3)A corporation that violates or fails to comply with subsection (2) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
2008, c.11, s.4
Approval by directors
102(1)The directors of a corporation shall approve the financial statements referred to in section 100 and the approval shall be evidenced by the signature of one or more directors.
102(2)A corporation shall not issue, publish or circulate copies of the financial statements referred to in section 100 unless the financial statements are
(a) approved and signed in accordance with subsection (1), and
(b) accompanied by a report, if available, of the auditor of the corporation, if any auditor has been appointed.
102(3)A corporation that violates or fails to comply with subsection (2) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
2008, c.11, s.4
Approval by directors
102(1)The directors of a corporation shall approve the financial statements referred to in section 100 and the approval shall be evidenced by the signature of one or more directors.
102(2)A corporation shall not issue, publish or circulate copies of the financial statements referred to in section 100 unless the financial statements are
(a) approved and signed in accordance with subsection (1), and
(b) accompanied by a report, if available, of the auditor of the corporation, if any auditor has been appointed.