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Cemeteries and Crematoria Act 2020
67Offences—auditing records
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67 Offences—auditing records (b) fails to have the licensee receipts audited— (i) no later than 31 October after the end of each financial year; and (ii) by a person who is a registered company auditor within the meaning of the Corporations Act.
(b) is required to have licensee receipts audited under subsection (1); and (c) fails to give the auditor’s report and audited accounts to the regulator within 90 days after the end of the financial year to which the report relates.