reg 46
In forceCertificate for general purpose financial report—Act, s 785
46 Certificate for general purpose financial report—Act, s 785
For section 785(8)(b) of the Act, the certificate must certify whether, in the opinion of the designated officer—
(a)
all requirements prescribed under the Act for establishing and keeping the ORU’s accounts have been complied with in all material respects during the financial year; and
(b)
the general purpose financial statement presents a true and fair view, in compliance with the prescribed accounting standards, of the ORU’s transactions for the financial year and the financial position at the end of the year.
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