Corporations (Aboriginal and Torres Strait Islander) Act 2006

CHAPTER 7 - RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS  

PART 7-3 - REPORTING REQUIREMENTS  

Division 339 - Audit of financial reports  

Subdivision 339-A - Introduction  

SECTION 339-10  

339-10   WHEN FINANCIAL REPORT REQUIRED TO COMPLY WITH ACCOUNTING STANDARDS  
A financial report is required to comply with the accounting standards if one of the following requires the report to comply with the accounting standards:

(a)    an applied provision of the Corporations Act ;

(b)    regulations made for the purposes of section 333-15 ;

(c)    a determination by the Registrar under section 336-1 or 336-5 .