References to audit report for pt 11, div 6, sdiv 5
822 References to audit report for pt 11, div 6, sdiv 5
This section applies if—
the registrar has, under section 821, granted an exemption for an employer organisation from the requirement to appoint an auditor to inspect and audit the organisation’s accounting records and make a report under part 11, division 6, subdivision 4; and
another Act or law requires the organisation or its counterpart federal body to appoint an auditor to inspect and audit the organisation’s accounting records and make a report.
A reference in part 11, division 6, subdivision 5 to an employer organisation’s audit report is taken to be a reference to the audit report prepared for the organisation under the other Act or law.
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