190
In forceAccounts and records
Part 13Veterinary Practice Board of Western Australia
Division 6Financial and reporting provisions
190 Accounts and records
(1)
The Board must —
(a)
cause to be kept proper accounts of the financial transactions and affairs of the Board; and
(b)
cause to be kept proper records of the business of the Board; and
(c)
prepare financial statements in accordance with Australian Accounting Standards.
(2)
The financial statements must be prepared on an accrual basis unless the Board determines otherwise.
This Act’s bill:Explanatory memorandumSecond reading speech
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