45Filing of audited accounts with Director

45 Filing of audited accounts with Director (1) An incorporated association must file a copy of each of the documents referred to in section 43(1) with the Director: (a) within 28 days after the documents have been presented at the annual general meeting; or (b) if the association is exempt under section 5 from the requirement to hold an annual general meeting – within 28 days after the documents are prepared. (2) If an incorporated association contravenes subsection (1), the public officer commits the same offence.