jswizzle3737/ontario_laws_and_regs huggingface dataset:
Criteria for preparing statements
1. A municipality shall, for each fiscal year, prepare annual financial statements for the municipality in accordance with generally accepted accounting principles for local governments as recommended, from time to time, by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants. O. Reg. 277/02, s. 1.
Criteria for preparing statements
2. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 277/02, s. 2.