Yukon Environmental and Socio-economic Assessment Act

Marginal note:Accounts

• 28 (1) The Board shall maintain books of account and related records in accordance with accounting principles recommended by the Canadian Institute of Chartered Accountants or its successor.

• Marginal note:Consolidated financial statements

  (2) The Board shall, within the time after the end of each fiscal year that the federal minister specifies, prepare consolidated financial statements in respect of that fiscal year in accordance with the accounting principles referred to in subsection (1) and shall include in them any information or statements that are required in their support.

• Marginal note:Audit

  (3) The accounts, financial statements and financial transactions of the Board shall be audited annually by the auditor of the Board and, where the federal minister requests, by the Auditor General of Canada. The auditor and, where applicable, the Auditor General of Canada shall, as soon as practicable, make a report of the audit to the Board and the federal minister.