107DFinancial statements

### 107D Financial statements > *\[Section 107D Inserted by No. 20 of 1995, s. 3 and Sched. 1 \]* > > > (1)  [*\[Section 107D Subsection (1) amended by No. 42 of 2003, Sched. 1, Applied:04 Jul 2003\]*](/view/html/inforce/2003-07-04/act-2003-042#JS1@Ja6@GC1@EN) [*\[Section 107D Subsection (1) substituted by No. 50 of 2008, Sched. 1, Applied:01 Mar 2009\]*](/view/html/inforce/2009-03-01/act-2008-050#JS1@Ja13@GC1@EN) The Commission is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the [Audit Act 2008](/view/html/inforce/2026-04-12/act-2008-049) . > > > (2)  [*\[Section 107D Subsection (2) omitted by No. 50 of 2008, Sched. 2, Applied:01 Jul 2010\]*](/view/html/inforce/2010-07-01/act-2008-050#JS2@Ja61@GC1@Hpa@EN) .  .  .  .  .  .  .  .   > > > (3)  The financial statements must – > > > > > > (a) comply with any directions given under [subsection (4)](#GS107D@Gs4@EN) ; and > > > > > > > (b) [*\[Section 107D Subsection (3) amended by No. 50 of 2008, Sched. 2, Applied:01 Jul 2010\]*](/view/html/inforce/2010-07-01/act-2008-050#JS2@Ja61@GC1@Hpb@EN) .  .  .  .  .  .  .  .   > > > > > > > (c) be signed or certified as specified in such a direction. > > > (4)  [*\[Section 107D Subsection (4) amended by No. 50 of 2008, Sched. 2, Applied:01 Jul 2010\]*](/view/html/inforce/2010-07-01/act-2008-050#JS2@Ja61@GC1@Hpc@EN) The Treasurer may give written directions to the Commission in respect of the form and contents of the financial statements as he or she considers appropriate.