67 (1) The auditor shall, every year, make the examination that is necessary in order to make an annual report on the financial statements to the corporation on behalf of the owners. 1998, c. 19, s. 67 (1). Right of access (2) The auditor has right of access at all times to all records, documents, accounts and vouchers of the corporation and is entitled to require from the directors, officers and employees of the corporation or from persons under contract to the corporation to manage the property or its assets the information and explanations that, in the auditor’s opinion, are necessary in order to make the report. 1998, c. 19, s. 67 (2). Standards (3) The auditor’s report shall be prepared in the prescribed manner and in accordance with generally accepted auditing standards as are prescribed. 1998, c. 19, s. 67 (3). Note: On a day to be named by proclamation of the Lieutenant Governor, subsection 67 (3) of the Act is repealed and the following substituted: (See: 2015, c. 28, Sched. 1, s. 60) Standards (3) The auditor’s report shall be prepared in the prescribed manner and in accordance with Canadian auditing standards as are prescribed. 2015, c. 28, Sched. 1, s. 60. Contents of report (4) The auditor shall include in the report the statements that the auditor considers necessary if the corporation’s financial statements are not in accordance with the requirements of this Act and the regulations made under it. 1998, c. 19, s. 67 (4). Note: On a day to be named by proclamation of the Lieutenant Governor, subsection 67 (4) of the Act is repealed and the following substituted: (See: 2015, c. 28, Sched. 1, s. 60) Contents of report (4) In the report the auditor shall, (a)  state whether the statement of reserve fund operations and any other prescribed information that relates to the operation of the reserve fund and that is contained in the financial statements do not fairly present the information contained in the materials that the auditor has received under clause 94 (9) (b); and (b)  include the other prescribed statements that the auditor considers necessary relating to the corporation’s financial statements and the prescribed requirements of this Act and the regulations. 2015, c. 28, Sched. 1, s. 60. Same, reserve fund study (5) The auditor shall state in the report whether the statement of reserve fund operations and any other prescribed information relating to the operation of the reserve fund and contained in the financial statements do not fairly present the information contained in the reserve fund studies that the auditor has received. 1998, c. 19, s. 67 (5). Note: On a day to be named by proclamation of the Lieutenant Governor, subsection 67 (5) of the Act is repealed. (See: 2015, c. 28, Sched. 1, s. 60) Presentation of report (6) The auditor shall present the auditor’s report to the audit committee described in subsection 68 (1) or to the board if there is no audit committee. 1998, c. 19, s. 67 (6). Immunity (7) Except with respect to the contents of the report, no action or other proceeding for damages shall be instituted against an auditor or a former auditor for any oral or written statement made in good faith in the execution or intended execution of the duty as auditor under this Act. 1998, c. 19, s. 67 (7). Section Amendments with date in force (d/m/y) 2015, c. 28, Sched. 1, s. 60 - not in force