Corporations (Aboriginal and Torres Strait Islander) Act 2006
The reports that an Aboriginal and Torres Strait Islander corporation has to prepare are: (a) a general report in relation to each financial year (see Division 330); and (b) any reports (which might include a financial report, or directors ' report, for a financial year) that are required by the regulations (see Division 333 ); and (c) any reports that are required by the Registrar (see Division 336 ).
327-1(2)
All these reports must be lodged with the Registrar (see Division 348 ).
327-1(3)
A financial report may need to be audited (see paragraphs 333-15(2)(a) , 336-1(7)(a) and 336-5(7)(a) ). If it does: (a) Division 339 makes provision in relation to the conduct of the audit; and (b) the auditor ' s report must be lodged with the Registrar. Subdivision 339-F allows regulations to be made in relation to the appointment and removal of auditors.
327-1(4)
Financial reports, directors ' reports and auditors ' reports must be given to members on request (see Division 342 ).
327-1(5)
Other reports that the corporation is required to prepare may also have to be given to members (see subsection 333-15(3) and paragraphs 336-1(6)(a) and 336-5(6)(a) ).
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