97Submission of financial statements to annual general meeting

97 Submission of financial statements to annual general meeting (1) At the first annual general meeting of a tier two 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 S. 97(2)(c) substituted by No. 50/2014 s. 6(1). (c) be accompanied by— (i) the report of the review of its financial statements provided under section 96(2)(b); or (ii) the report of the audit of its financial statements referred to in section 96(5). (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 S. 97(4)(c) amended by No. 50/2014 s. 6(2). (c) the report of the review or audit of the financial statements referred to in subsection (2)(c). Division 4—Tier three associations