# ON-03 — Waiving an audit or review engagement requires an extraordinary resolution

**Flag: Current** — Verified against the live source. Safe to cite.

Waiving an audit or review engagement requires an **extraordinary resolution** — at least 80% of votes cast at a special members' meeting, or the written consent of all voting members

## Sources

- ONCA rules (primary): https://www.ontario.ca/page/rules-not-profit-and-charitable-corporations

Jurisdiction: ON · Verified 2026-08-27 · Review: legislative