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Associations Act 2003
46Audits of tier 1 incorporated association
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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