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Associations Incorporation Act 2009 No 7
Current version for 31 October 2018 to date (accessed 14 December 2018 at 00:37)
51 Audit at the Secretary’s direction
(1) The Secretary may direct an association to cause the whole or any specified part of an association’s financial records to be audited, and an auditor’s report lodged with the Secretary, within a specified time.(2) Such a direction may be given regardless of whether the financial records have previously been audited.(3) An association to which such a direction is given must ensure that the direction is complied with.Maximum penalty: 5 penalty units.(4) An auditor’s report under this section must state whether the association’s financial records:(a) have been properly kept, and(b) give a true and fair view of the association’s affairs.