Div 2Financial matters generally

Division 2 Financial matters generally Building (RBI and Fidelity Fund Schemes) Regulations 2012 39 (b) enable the trustees to prepare annual accounts for the year as required by subregulation (2); and (c) enable the auditor to conveniently and properly audit those annual accounts under regulation 75. (2) As soon as practicable after the end of each financial year, the trustees must prepare annual accounts for the year in accordance with: (a) the accounting standards so far as they are applicable to the operations of the scheme; and (b) any requirements the Minister specifies by Gazette notice. (3) The accounting records must be kept for at least 7 years after the end of the financial year to which the records relate.