(1) The reports that an Aboriginal and Torres Strait Islander corporation has to prepare are:
(a) a general report in relation to each financial year (see Division 330); and
(b) any reports (which might include a financial report, or directors' report, for a financial year) that are required by the regulations (see Division 333); and
(c) any reports that are required by the Registrar (see Division 336).
(2) All these reports must be lodged with the Registrar (see Division 348).
(3) A financial report may need to be audited (see paragraphs 333-15(2)(a), 336-1(7)(a) and 336-5(7)(a)). If it does:
(a) Division 339 makes provision in relation to the conduct of the audit; and
(b) the auditor's report must be lodged with the Registrar.
Subdivision 339-F allows regulations to be made in relation to the appointment and removal of auditors.
(4) Financial reports, directors' reports and auditors' reports must be given to members on request (see Division 342).
(5) Other reports that the corporation is required to prepare may also have to be given to members (see subsection 333-15(3) and paragraphs 336-1(6)(a) and 336-5(6)(a)).