Powers and duties of the auditor
79(1)A council shall not appoint as an auditor of the local government a person who is not a chartered professional accountant.
79(2)The auditor shall perform any duties that are prescribed by this Act and the regulations under this Act, and that the council prescribes by by-law or resolution.
79(3)The auditor shall complete an annual audit by April 1 of each year.
79(4)Within ten days after completing the annual audit of the local government, the auditor shall transmit to the Minister a certified copy of the financial statements of the local government together with a copy of the auditor’s report on the financial statements.
79(5)If a council fails to appoint an auditor, the Minister may appoint an auditor for the local government and the council shall pay the fees and expenses of the appointed auditor.
2021, c.44, s.4; 2023, c.18, s.97