Western Australian Consolidated Acts Western Australian Consolidated Acts The secretary of each
organisation shall —
(a)
cause the accounting records of that organisation to be properly audited by a
person registered as an auditor under the Corporations Act 2001 of the
Commonwealth (in this section called the auditor ) within 6 calendar
months after the end of each financial year of that organisation; and
(b)
within one calendar month after the completion of the audit referred to in
paragraph (a), deliver to the Registrar —
(i)
a balance sheet of the assets and liabilities of that
organisation audited by the auditor and made up to the date of the closing of
the accounts of that organisation in respect of the financial year concerned;
(ii)
a statement of the receipts and expenditure of that
organisation during the financial year concerned audited by the auditor; and
(iii)
a cash flow statement of the organisation for the
financial year concerned audited by the auditor.
[Section 65 inserted by No. 121 of 1982
s. 22; amended by No. 94 of 1984 s. 65 and 66; No. 79 of
1995 s. 6; No. 10 of 2001 s. 112; No. 74 of 2003 s. 68(2).]