Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) The balance sheet
and statement of receipts and expenditure of an organisation or association
required to be delivered to the Registrar under section 65 of the Act,
must be itemised with sufficient particularity to show that the financial
affairs of the organisation or association have been conducted in accordance
with the rules of the organisation or association.
(2) The balance sheet
and statement of receipts and expenditure must, when delivered to the
Registrar, be accompanied by a statutory declaration made by the secretary of
the organisation or association to the effect that the secretary placed at the
disposal of the auditor all relevant books and documents in relation to the
financial affairs of the organisation or association.
Penalty: a fine of $40.00.