Part 10AFinancial reports and audit

Part 10A — Financial reports and audit 244A. Terms used 177 244B. General modifications to applied provisions of the Corporations Act Chapter 2M 178 Division 2 — Financial records 244C. Obligation to keep financial records 178 244D. Language requirements 179 244E. Physical format 179 244F. Place where records are kept 180 244G. Director access 181 Division 3 — Annual financial reports and directors’ reports generally 244H. Who has to prepare annual financial reports and directors’ reports 181 244I. Small co‑operative: direction by members 182 244J. Small co‑operative: direction by Registrar 183 Division 4 — Annual financial reports 244K. Contents of annual financial report 184 244L. Compliance with accounting standards and regulations 186 244M. True and fair view 186 244N. Audit of financial report 186 244O. Application of Corporations Act to co‑operatives with quoted securities: declaration about financial statements by certain officers 187 Division 5 — Annual directors’ reports 244P. Annual directors’ report 188 244Q. Annual directors’ report: general information 189 244R. Annual directors’ report: specific information 191 244S. Application of Corporations Act to co‑operatives with quoted securities: additional information to be provided in annual directors’ report 195 Division 6 — Half‑year financial report and directors’ report 244T. Application of Corporations Act to co‑operatives that are disclosing entities: half‑year financial reports and directors’ reports 195 Division 7 — Audit and auditor’s report 244U. Application of Corporations Act: audit and auditor’s report 195 Division 8 — Annual financial reporting to members 244V. Annual financial reporting to members 196 244W. Deadline for reporting to members 199 244X. Member’s choices for annual financial information 200 244Y. Consideration of reports at annual general meeting 201 244ZA. Application of Corporations Act: additional reporting by debenture issuers 201