sec.145Audits

### sec.145 Audits This section applies if— before the commencement, an incorporated association appointed a person mentioned in pre-amended section 59(1)(b)(ii) or (iii) to audit the association’s financial affairs for the 2004-2005 financial year; and the person has not performed the audit before the commencement. For the purpose of the person performing the audit, pre-amended section 59(1)(b)(ii) or (iii) continues to apply as if the Audit Legislation Amendment Act 2006 had not commenced. In this section— commencement means commencement of this section. pre-amended , in relation to section 59(1)(b)(ii) or (iii), means the provision as in force before the commencement. s 145 ins 2006 No. 9 s 4 amd 2007 No. 16 s 36 (sec.145-ssec.1) This section applies if— before the commencement, an incorporated association appointed a person mentioned in pre-amended section 59(1)(b)(ii) or (iii) to audit the association’s financial affairs for the 2004-2005 financial year; and the person has not performed the audit before the commencement. (sec.145-ssec.2) For the purpose of the person performing the audit, pre-amended section 59(1)(b)(ii) or (iii) continues to apply as if the Audit Legislation Amendment Act 2006 had not commenced. (sec.145-ssec.3) In this section— commencement means commencement of this section. pre-amended , in relation to section 59(1)(b)(ii) or (iii), means the provision as in force before the commencement. - (a) before the commencement, an incorporated association appointed a person mentioned in pre-amended section 59(1)(b)(ii) or (iii) to audit the association’s financial affairs for the 2004-2005 financial year; and - (b) the person has not performed the audit before the commencement.