Auditor
82(1)A council shall not appoint as an auditor of the municipality a person who is not a chartered professional accountant.
82(2)The auditor shall perform such duties as prescribed by the regulations or the council.
82(3)The auditor shall complete the annual audit by the first day of March.
82(4)Within ten days after completing the annual audit of the municipality the auditor shall transmit to the Minister a certified copy of the financial statements of the municipality together with a copy of his report thereon.
(a)
shall cancel the appointment of an auditor who is not qualified under this section to be appointed, and
(b)
may cancel the appointment of an auditor who is incapable of making a satisfactory audit.
82(6)When a council fails to appoint an auditor or the appointment of an auditor is cancelled by the Minister, the Minister may appoint an auditor for the municipality and the council shall pay the fees and expenses of the auditor so appointed.
1966, c.20, s.83; 1969, c.58, s.15A; 1975, c.40, s.3; 2000, c.26, s.206; 2001, c.15, s.7; 2014, c.28, s.77