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Australian Charities and Not-for-profits Commission Act 2012
60‑20 Medium registered entities must ha60‑20 Medium registered entities must have annual financial reports audited or reviewed
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#### 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.