Charitable and Non-Profit Gaming Act 1999
sec.90Finishing audit
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sec.90 Finishing audit
An accountant conducting an audit under this division must, despite any other Act, finish the audit within 3 months after the end of the financial year to which the audit relates, unless the accountant has a reasonable excuse for not finishing the audit within the 3 months. The accountant must, immediately after finishing the audit, give a copy of the audit report to— the person conducting the general gaming to which the report relates; or for an audit conducted under section 88 or 89 —the holder of the licence. Maximum penalty—40 penalty units. (sec.90-ssec.1) An accountant conducting an audit under this division must, despite any other Act, finish the audit within 3 months after the end of the financial year to which the audit relates, unless the accountant has a reasonable excuse for not finishing the audit within the 3 months. (sec.90-ssec.2) The accountant must, immediately after finishing the audit, give a copy of the audit report to— the person conducting the general gaming to which the report relates; or for an audit conducted under section 88 or 89 —the holder of the licence. Maximum penalty—40 penalty units.
- (a) the person conducting the general gaming to which the report relates; or
- (b) for an audit conducted under section 88 or 89 —the holder of the licence.