Victorian Current Acts Victorian Current Acts(1) An annual return under section 207GC(1) by the registered officer of a registered political party must be provided to the Commission with the certificate of a registered company auditor within the meaning of the Corporations Act.
(2) An annual return under section 207GC(1) by the registered agent of an independent elected member must be provided to the Commission with the certificate of an independent auditor advising that the statement has been audited in accordance with Australian Accounting Standards as specified in section 334(1) of the Corporations Act.
(3) A certificate under subsection (1) or (2) must state that the auditor—
(a) was given full and free access at all reasonable times to all accounts, records, documents and papers relating directly or indirectly to any matter required to be specified in the annual return; and
(b) examined the material referred to in paragraph (a) for the purpose of giving the certificate; and
(c) received all information and explanations that the auditor requested in respect of any matter required to be specified in the annual return; and
(d) has no reason to believe that any matter stated in the annual return is not correct.
(4) An annual return is to be taken not to have been provided to the Commission unless the certificate required by this section is attached to the annual return.
S. 207GE inserted by No. 30/2018 s. 47(2).