O. Reg. 277/02: STANDARDS - FINANCIAL STATEMENTSSkip to content
|revoked or spent February 12, 2007|
|January 1, 2003 – February 11, 2007|
Municipal Act, 2001
Loi de 2001 sur les municipalités
ONTARIO REGULATION 277/02
Amended to O. Reg. 42/07
STANDARDS FINANCIAL STATEMENTS
Note: This Regulation was revoked on February 12, 2007. See: O. Reg. 42/07, s. 1.
This Regulation is made in English only.
Criteria for preparing statements
1. A municipality shall, for each fiscal year, prepare annual financial statements for the municipality in accordance with generally accepted accounting principles for local governments as recommended, from time to time, by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants. O. Reg. 277/02, s. 1.
2. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 277/02, s. 2.