37BPublication of general purpose financial reports and audit opinions

37B Publication of general purpose financial reports and audit opinions

(1) If an approved provider is required under section 35A to prepare one or more general purpose financial reports for a financial year for the approved provider, the approved provider must ensure that, for a period of at least 3 years starting no later than 5 months after the end of the financial year for the approved provider: (a) each such report is published, in a way that makes the report readily accessible to members of the public, on: (i) a website of the approved provider; or (ii) if the approved provider does not have a website—another website; and (b) each audit opinion about such a report that is obtained in accordance with section 36 is published on the same website as the report, in a way that makes the audit opinion readily accessible to members of the public. (2) All material required to be published under subsection (1) must, at any given time, be published on a single website. However, that single website may change from time to time.