96Association must prepare financial statements and statements of key financial information

#### 96 Association must prepare financial statements and statements of key financial information 96 Association must prepare financial statements and statements of key financial information > > (1) An association must cause financial statements, and a statement of key financial information, to be prepared for each reporting period for the administrative fund, the capital works fund and any other fund kept by the associations. > > > (2) The reporting period for financial statements or a statement of key financial information prepared under this Division is— > > > > > (a) the period that commences on the date of the constitution of the association and ends on a date that is not earlier than 2 months before the date of the first annual general meeting, and > > > > > (b) each period that commences on the date up to which those statements were last prepared under this Division and ends on a date that is not earlier than 2 months before the next succeeding annual general meeting.