Reference of annual financial statement for audit

Current

The annual financial statement must be prepared, and referred to the council's auditor for audit:

(a)

as soon as reasonably practicable after the end of the relevant financial year; and

(b)

in any event – in time to ensure that the audited statement is available no later than 15 November in the calendar year in which the financial year ends.

This Act’s bill:Explanatory statement Second reading speech

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208 Reference of annual financial statement for audit