Versions of s. 327(2)

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

2012-12-19 to present available View Source

A report of the auditor or auditors made under subsection (1) ~~shall~~must be attached to the financial statement to which it relates and a copy of the statement and report ~~shall~~must be sent by the directors to the Superintendent, to every shareholder ~~and~~and, if the bank is a federal credit union, to ~~the~~every ~~Superintendent.~~member and shareholder, if any.

Full text

A report of the auditor or auditors made under subsection (1) must be attached to the financial statement to which it relates and a copy of the statement and report must be sent by the directors to the Superintendent, to every shareholder and, if the bank is a federal credit union, to every member and shareholder, if any.
2003-01-01 to 2012-12-19 View Source

A report of the auditor or auditors made under subsection (1) shall be attached to the financial statement to which it relates and a copy of the statement and report shall be sent by the directors to every shareholder and to the Superintendent.