A leading Canadian mining company had recently closed two uranium mines and begun the lengthy and complex regulatory process to obtain approval of their clean-up plans for the mine, surface facilities and waste management areas. Northern Mines (B) summarizes the investigation that was carried out by the audit committee, and the information that is gathered from the auditors and management about the regulatory process for decommissioning and the company's proposed clean-up methods. Now the audit committee members must decide if a contingent liability exists, and if so, what to recommend to the board about disclosure. (This is a sequel to Northern Mines Limited (A), case 9A98B012.)
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