New South Wales Consolidated Regulations

CO-OPERATIVES NATIONAL REGULATIONS - REG 3.13

3.13 Small co-operative--annual reports for members (section 284(2))

For the purposes of section 284(2) of the Law, a small co-operative must provide to members financial reports for a financial year containing the financial statements prescribed by regulation 3.10 for the purposes of section 270 of the Law.

Note : A small co-operative may require either an audit or review of the financial statements in its rules, and may require additional financial reports.