60‑20 Medium registered entities must ha60‑20 Medium registered entities must have annual financial reports audited or reviewed

60‑20 Medium registered entities must have annual financial reports audited or reviewed

(1) A medium registered entity must: (a) subject to subsection (2), do both of the following: (i) have its financial report for a financial year reviewed in accordance with this Subdivision; (ii) obtain a reviewer’s report; or (b) do both of the following: (i) have its financial report for a financial year audited in accordance with this Subdivision; (ii) obtain an auditor’s report. (2) The Commissioner may, by written notice given to the medium registered entity, provide that paragraph (1)(a) does not apply to the financial report.