Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 3 - RESPONSIBILITIES OF REGISTERED ENTITIES  

PART 3-2 - RECORD KEEPING AND REPORTING  

Division 60 - Reporting  

Subdivision 60-C - Annual financial reports  

SECTION 60-25  

60-25   LARGE REGISTERED ENTITIES MUST HAVE ANNUAL FINANCIAL REPORTS AUDITED  
A large registered entity must:

(a)    have its financial report for a financial year audited in accordance with this Subdivision; and

(b)    obtain an auditor ' s report.