Commonwealth Numbered Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 (NO. 168, 2012) - SECT 60.20

             (1)  A medium registered entity must:

                     (a)  subject to subsection (2), do both of the following:

                              (i)  have its financial report for a financial year reviewed in accordance with this Subdivision;

                             (ii)  obtain a reviewer's report; or

                     (b)  do both of the following:

                              (i)  have its financial report for a financial year audited in accordance with this Subdivision;

                             (ii)  obtain an auditor's report.

             (2)  The Commissioner may, by written notice given to the medium registered entity, provide that paragraph (1)(a) does not apply to the financial report.