(1) The financial statements shall be approved by the board of directors and the approval shall be evidenced by the signature at the foot of the balance sheet of any director authorized to sign and the auditor’s report, unless the corporation is exempt under section 148, shall be attached to or accompany the financial statements.
Publishing, Etc., Copies Of Financial Statements
(2) A corporation shall not issue, publish or circulate copies of the financial statements, referred to in section 154 unless the financial statements are,
(a) approved and signed in accordance with subsection (1); and
(b) accompanied by the report of the auditor of the corporation, if any.
Section Amendments with date in force (d/m/y)