93Review of financial statements

93 Review of financial statements (1) A tier one association must have its financial statements reviewed before being submitted to the annual general meeting of the association if— (a) at a general meeting of the association, a majority of the members present at the meeting vote to do so; or (b) the association is directed by the Registrar in writing to do so. (2) If a review is required under subsection (1), the review must be conducted in accordance with section 96 except that any reference in that section to a tier two association is to be read as a reference to a tier one association.