50Auditing of accounts and records

50 Auditing of accounts and records

S. 50(1) amended by No. 61/2009 s. 35(1).

(1) If directed to do so by the Secretary, a Class B cemetery trust must have its accounts and records audited by a registered company auditor.

S. 50(2) amended by No. 61/2009 s. 35(1).

(2) If a Class B cemetery trust does not receive a direction under subsection (1) in respect of a financial year, the cemetery trust must have its accounts and records—

(a) verified by a statutory declaration—

(i) by at least 3 members of the cemetery trust; or

(ii) if there are less than 3 members of the cemetery trust, by all members of that trust; or

(b) audited by a registered company auditor.

S. 50(3) inserted by No. 61/2009 s. 35(2).

(3) A Class B cemetery trust must comply with a direction given under this section.

S. 51 amended by No. 61/2009 s. 36(a).