140
CurrentAudit
Part 7Management
Division 4Accounts
140 Audit
(1)
The directors of a society must take reasonable steps to ensure the society’s accounts are audited as required by this part before the day before which the accounts are required by this division to have been prepared.
(2)
The directors of a society must cause to be attached to, or endorsed on, the accounts the auditor’s report given to the directors under division 5.
This Act’s bill:Explanatory memorandum
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