New South Wales Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[History]
[Help]
CEMETERIES AND CREMATORIA ACT 2013 - SECT 99
Annual report
99 Annual report
(1) A Crown cemetery operator must, within 4 months after the end of each
financial year, submit an annual report of the operator's operations in
connection with the Crown cemeteries the operator operates for the financial
year to the Cemeteries Agency.
(2) The annual report must include the
following-- (a) an audited financial statement for the period to which the
report relates,
(b) a report about the operations of the operator and the
performance of the operator's functions under this Act during the period to
which the annual report relates prepared in accordance with this Act and the
regulations,
(c) such financial reports, opinions, budgets, reports and other
matters as may be prescribed by the regulations.
(3) The financial statement
is to be prepared in accordance with Australian Accounting Standards.
(4) The
financial statement is to be audited by an independent auditor and a report is
to be provided by the auditor.
(5) A person is not qualified to be an auditor
for the purposes of this section unless the person is a registered company
auditor (within the meaning of the Corporations Act 2001 of the
Commonwealth).
(6) An auditor of a Crown cemetery operator is not an
independent auditor-- (a) if (otherwise than as an auditor) the person is an
officer or employee of the operator, or
(b) if the person is a partner,
employer, employee, spouse, de facto spouse or immediate family member of a
person who is (otherwise than as an auditor) an officer or employee of the
operator.
(7) The Cemeteries Agency may extend, or further extend, the period
for submission of an annual report to it by a total period of up to 3 months.
(8) In this section--
"Australian Accounting Standards" means Accounting Standards issued by the
Australian Accounting Standards Board.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback