94Submission of financial statement to annual general meeting

94 Submission of financial statement to annual general meeting (1) At the first annual general meeting of a tier one 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) if the association has been required under section 93(1) to have its financial statements reviewed—be accompanied by the report of that review. (3) At, or as soon as practicable after, the conclusion of the annual general meeting of the association, a committee member must certify, in the approved form, that— (a) the committee member attended the annual general meeting of the association; and (c) if applicable—the report of the review of the financial statements referred to in subsection (2)(c). Division 3—Tier two associations