sec.810References to audit report for pt 11 , div 6 , sdiv 5

### sec.810 References to audit report for pt 11 , div 6 , sdiv 5 This section applies if— the registrar has, under section 808 , granted an exemption to an organisation from the requirement to appoint an auditor to inspect and audit the organisation’s accounting records and make a report under part 11 , division 6 , subdivision 4 ; and the Commonwealth Registered Organisations Act requires the counterpart federal body of the organisation to appoint an auditor to inspect and audit the counterpart federal body’s accounting records and make a report. A reference in part 11 , division 6 , subdivision 5 to an organisation’s audit report is taken to be a reference to the audit report prepared for the counterpart federal body under the Commonwealth Registered Organisations Act . (sec.810-ssec.1) This section applies if— the registrar has, under section 808 , granted an exemption to an organisation from the requirement to appoint an auditor to inspect and audit the organisation’s accounting records and make a report under part 11 , division 6 , subdivision 4 ; and the Commonwealth Registered Organisations Act requires the counterpart federal body of the organisation to appoint an auditor to inspect and audit the counterpart federal body’s accounting records and make a report. (sec.810-ssec.2) A reference in part 11 , division 6 , subdivision 5 to an organisation’s audit report is taken to be a reference to the audit report prepared for the counterpart federal body under the Commonwealth Registered Organisations Act . - (a) the registrar has, under section 808 , granted an exemption to an organisation from the requirement to appoint an auditor to inspect and audit the organisation’s accounting records and make a report under part 11 , division 6 , subdivision 4 ; and - (b) the Commonwealth Registered Organisations Act requires the counterpart federal body of the organisation to appoint an auditor to inspect and audit the counterpart federal body’s accounting records and make a report.