Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
A medium registered entity must: (a) subject to subsection (2) , do both of the following:
(i) have its financial report for a financial year reviewed in accordance with this Subdivision;
(b) do both of the following:
(ii) obtain a reviewer ' s report; or
(i) have its financial report for a financial year audited in accordance with this Subdivision;
(ii) obtain an auditor ' s report.
60-20(2)
The Commissioner may, by written notice given to the medium registered entity, provide that paragraph (1)(a) does not apply to the financial report.
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