Versions of s. 323(2)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-12 to present available View Source

The examination of the auditor or auditors referred to in subsection (1) shall, except as otherwise specified by the Superintendent, be conducted in accordance with generally accepted auditing standards, the primary source of which is the Handbook of the ~~Canadian~~Chartered ~~Institute~~Professional Accountants of ~~Chartered Accountants.~~Canada.

Full text

The examination of the auditor or auditors referred to in subsection (1) shall, except as otherwise specified by the Superintendent, be conducted in accordance with generally accepted auditing standards, the primary source of which is the Handbook of the Chartered Professional Accountants of Canada.
2003-01-01 to 2017-12-12 View Source

The examination of the auditor or auditors referred to in subsection (1) shall, except as otherwise specified by the Superintendent, be conducted in accordance with generally accepted auditing standards, the primary source of which is the Handbook of the Canadian Institute of Chartered Accountants.