46Audits of tier 1 incorporated association

46 Audits of tier 1 incorporated association (1) A tier 1 incorporated association must ensure its accounts are audited by a person who: (a) is not a member of the association; or

Associations Act 2003 33 (b) is not the spouse or de facto partner or a business partner, employer or employee of a member of the association; or (c) is not the spouse or de facto partner or a business partner of an employee of a member of the association. (2) If an incorporated association contravenes subsection (1), each