Canada Not-for-profit Corporations Act (S.C. 2009, c. 23)

Marginal note:Right to information

• 193 (1) At the request of a public accountant of a corporation, the present or former directors, officers, employees, agents or mandataries of the corporation shall furnish the following, if they are reasonably able to do so and if, in the opinion of the public accountant, it is necessary to enable the public accountant to conduct the review or audit engagement required under section 188 or 189 and to make the report required under section 191:

  • (a) any information and explanations; and

  • (b) access to records, documents, books, accounts and vouchers of the corporation or any of its subsidiaries.

• Marginal note:Directors to obtain and furnish information

  (2) On the demand of the public accountant of a corporation, the directors of the corporation shall

  • (a) obtain from the present or former directors, officers, employees, agents or mandataries of any subsidiary of the corporation the information and explanations that they are reasonably able to furnish and that are, in the opinion of the public accountant, necessary to enable the public accountant to conduct the review or audit engagement required under section 188 or 189 and to make the report required under section 191; and

  • (b) furnish the public accountant with the information and explanations so obtained.

• Marginal note:No civil liability

  (3) A person who in good faith makes an oral or written communication under subsection (1) or (2) is not liable in any civil proceeding arising from having made the communication.