Financial Administration Act (R.S.C., 1985, c. F-11)

Act current to 2013-11-02 and last amended on 2013-07-15. Previous Versions

Consultation with Auditor General

Marginal note:Consultation with Auditor General

143. The auditor or examiner of a Crown corporation may at any time consult the Auditor General of Canada on any matter relating to his audit or special examination and shall consult the Auditor General with respect to any matter that, in the opinion of the auditor or examiner, should be brought to the attention of Parliament pursuant to paragraph 132(2)(b) or section 141.

  • 1984, c. 31, s. 11.

Right to Information

Marginal note:Right to information

  • 144. (1) On the demand of the auditor or examiner of a Crown corporation, the present or former directors, officers, employees or agents of the corporation shall furnish such

    • (a) information and explanations, and

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

    as the auditor or examiner considers necessary to enable him to prepare any report as required by this Division and that the directors, officers, employees or agents are reasonably able to furnish.

  • Marginal note:Idem

    (2) On the demand of the auditor or examiner of a Crown corporation, the directors of the corporation shall

    • (a) obtain from the present or former directors, officers, employees or agents of any subsidiary of the corporation such information and explanations as the auditor or examiner considers necessary to enable him to prepare any report as required by this Division and that the present or former directors, officers, employees or agents are reasonably able to furnish; and

    • (b) furnish the auditor or examiner with the information and explanations so obtained.

  • Marginal note:Reliance on reports

    (3) An auditor or examiner of a Crown corporation may reasonably rely on any report of any other auditor or examiner.

  • R.S., 1985, c. F-11, s. 144;
  • 1991, c. 24, s. 50(F).

Policy

Marginal note:Restriction

145. Nothing in this Part or the regulations shall be construed as authorizing the auditor or examiner of a Crown corporation to express any opinion on the merits of matters of policy, including the merits of

  • (a) the objects or purposes for which the corporation is incorporated, or the restrictions on the businesses or activities that it may carry on, as set out in its charter;

  • (b) the objectives of the corporation; and

  • (c) any business or policy decision of the corporation or of the Government of Canada.

  • 1984, c. 31, s. 11.

Qualified Privilege

Marginal note:Qualified privilege

146. Any oral or written statement or report made under this Part or the regulations by the auditor or a former auditor, or the examiner or a former examiner, of a Crown corporation has qualified privilege.

  • R.S., 1985, c. F-11, s. 146;
  • 1991, c. 24, s. 43;
  • 2005, c. 30, s. 40.
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