Ontario Business Corporations Act
Regulation 62 General
Section 41

Shares Personal Property

(1) Subject to subsection (2), the auditor’s report referred to in Part XII of the Act shall be prepared in accordance with the standards, as they exist from time to time, set forth in the Handbook of the Canadian Institute of Chartered Accountants. O. Reg. 246/05, s. 6.

(2) The auditor’s report of an offering corporation referred to in Part XII of the Act may be prepared in accordance with such other standards as may be permitted in the rules made under section 143 of the Securities Act. O. Reg. 648/05, s. 2.