21
CurrentAccounts and audit
Part 2Industry boards
Division 4Related matters
21 Accounts and audit
(1)
An industry board must cause proper accounts to be kept of its financial affairs and must cause financial statements to be prepared in respect of each financial year.
(2)
An industry board must cause its accounts to be audited at least once each year by a registered company auditor or the Auditor‑General.
(3)
The
Auditor‑General may at any time audit the accounts of an industry board.
This Act’s bill:Second reading speech
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