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CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 900
Accounts of fund
900. (1) A securities exchange shall establish and keep proper accounts of its
fidelity fund and shall, before 31 August in each year, cause a balance sheet
in respect of those accounts to be made out as at the preceding 30 June.
(2) A securities exchange shall appoint a registered company auditor to audit
the accounts of the fidelity fund.
(3) The auditor appointed by a securities exchange shall audit the accounts of
the fidelity fund and shall audit each balance sheet and give a report on the
accounts and balance sheet to the board of the securities exchange not later
than one month after the balance sheet is made out.
(4) A securities exchange shall lodge a copy of each report given to the board
of the securities exchange under this section and of the balance sheet to
which the report relates within 14 days after the report was given to the
board.
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