Western Australian Current Acts Western Australian Current Acts A reviewer must
include in the reviewer’s report on financial statements or a financial
report of an incorporated association —
(a) a
statement as to whether the reviewer became aware of any matter that causes
the reviewer to believe that the financial statements do not, or the financial
report does not, satisfy the requirements of Division 3; and
(b) a
description of any matter that causes the reviewer to believe that the
financial statements do not, or the financial report does not, satisfy the
requirements of Division 3; and
(c) a
statement as to why that matter causes the reviewer to so believe.
Penalty: a fine of $5 500.