Western Australian Current Acts

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ASSOCIATIONS INCORPORATION ACT 2015 - SECT 77

77 .         Commissioner may require special audit to be carried out

        (1)         The Commissioner may direct an incorporated association to cause —

            (a)         the whole or any specified part of the association’s financial records to be audited; and

            (b)         an auditor’s report to be lodged with the Commissioner,

                within the time specified in the direction.

        (2)         The direction may be given regardless of whether the financial records have previously been audited.

        (3)         An incorporated association to which the direction is given must ensure that the direction is complied with.

        Penalty: a fine of $2 750.

        (4)         An auditor’s report under this section must state whether the incorporated association’s financial records —

            (a)         have been properly kept; and

            (b)         give a true and fair view of the association’s affairs.



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