QLDIn ForceAct
Industrial Relations Act 2016
sec.772Reporting unit to forward notices etc. to auditor
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### sec.772 Reporting unit to forward notices etc. to auditor
This section applies if a member of a reporting unit, or the reporting unit’s management committee, has a right to receive notice of, or a communication about, a financial reporting meeting of the reporting unit or committee.
A reporting unit’s organisation must ensure the reporting unit gives notice of the financial reporting meeting to the auditor advising that the auditor’s report, or a general purpose financial report to which the report relates, is to be presented at the meeting.
Maximum penalty—100 penalty units.
In this section—
financial reporting meeting , of a reporting unit or its management committee, means a meeting of the reporting unit or committee at which the auditor’s report, or a general purpose financial report to which the report relates, is to be presented or considered.
(sec.772-ssec.1) This section applies if a member of a reporting unit, or the reporting unit’s management committee, has a right to receive notice of, or a communication about, a financial reporting meeting of the reporting unit or committee.
(sec.772-ssec.2) A reporting unit’s organisation must ensure the reporting unit gives notice of the financial reporting meeting to the auditor advising that the auditor’s report, or a general purpose financial report to which the report relates, is to be presented at the meeting. Maximum penalty—100 penalty units.
(sec.772-ssec.3) In this section— financial reporting meeting , of a reporting unit or its management committee, means a meeting of the reporting unit or committee at which the auditor’s report, or a general purpose financial report to which the report relates, is to be presented or considered.