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StatuteCanada Business Corporations Act

Section 163 — Canada Business Corporations Act: Dispensing with auditor

Text of the provision Official document

The shareholders of a corporation that is not a distributing corporation may resolve not to appoint an auditor. A resolution under subsection (1) is valid only until the next succeeding annual meeting of shareholders. A resolution under subsection (1) is not valid unless it is consented to by all the shareholders, including shareholders not otherwise entitled to vote. [Repealed, 1994, c. 24, s. 18]

Official source: laws-lois.justice.gc.ca

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Statutory text from an official public source. Informational content — does not replace advice from a qualified lawyer.