Co-operatives Act 2009

The directors of a co‑operative must lay before the annual general meeting —

in the case of a large co‑operative — each of the following reports for the last financial year that ended before the annual general meeting —

the financial report;

the directors’ report;

the auditor’s report;

in the case of a small co‑operative — any report for the last financial year that ended before the annual general meeting that the co‑operative is required to provide to members before the date of the meeting under section 244V or a direction under section 244I or 244J.

Despite The Criminal Code section 23B(2), it is immaterial for the purposes of subsection (1) that any event occurred by accident.