Auditing of accounts and records
50 Auditing of accounts and records
S. 50(1) amended by No. 61/2009 s. 35(1).
If directed to do so by the Secretary, a Class B cemetery trust must have its accounts and records audited by a registered company auditor.
S. 50(2) amended by No. 61/2009 s. 35(1).
If a Class B cemetery trust does not receive a direction under subsection (1) in respect of a financial year, the cemetery trust must have its accounts and records—
verified by a statutory declaration—
by at least 3 members of the cemetery trust; or
if there are less than 3 members of the cemetery trust, by all members of that trust; or
audited by a registered company auditor.
S. 50(3) inserted by No. 61/2009 s. 35(2).
A Class B cemetery trust must comply with a direction given under this section.
S. 51 amended by No. 61/2009 s. 36(a).
This Act’s bill:Second reading speech
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