Financial Intermediaries Act 1996
sec.140Audit
Start here
Get a plain-English read of sec.140
Turn the raw legal text into a practical explanation grounded in Financial Intermediaries Act 1996.
sec.140 Audit
The directors of a society must take reasonable steps to ensure the society’s accounts are audited as required by this part before the day before which the accounts are required by this division to have been prepared. The directors of a society must cause to be attached to, or endorsed on, the accounts the auditor’s report given to the directors under division 5 . (sec.140-ssec.1) The directors of a society must take reasonable steps to ensure the society’s accounts are audited as required by this part before the day before which the accounts are required by this division to have been prepared. (sec.140-ssec.2) The directors of a society must cause to be attached to, or endorsed on, the accounts the auditor’s report given to the directors under division 5 .