100Submission of financial statements to annual general meeting

100 Submission of financial statements to annual general meeting (1) At the first annual general meeting of a tier three association following a financial year of the association, the committee must submit to the members the financial statements for that financial year. (a) give a true and fair view of the financial position and performance of the association during and at the end of its last financial year; and (b) have attached a certificate in the prescribed form signed by two members of the committee certifying that that is the case; and (c) be accompanied by the report of the audit of its financial statements provided under section 99(3)(b). (3) At, or as soon as practicable after, the conclusion of the annual general meeting a committee member must certify, in the approved form, that— (a) the committee member attended the annual general meeting; and (c) the report of the audit of the financial statements referred to in subsection (2)(c). Division 5—General requirements relating to financial statements