QLDIn ForceRegulation
Industrial Relations Regulation 2018
sec.46Certificate for general purpose financial report— Act , s 785
Start here
Get a plain-English read of sec.46
Turn the raw legal text into a practical explanation grounded in Industrial Relations Regulation 2018.
sec.46 Certificate for general purpose financial report— Act , s 785
For section 785 (8) (b) of the Act , the certificate must certify whether, in the opinion of the designated officer— all requirements prescribed under the Act for establishing and keeping the ORU’s accounts have been complied with in all material respects during the financial year; and the general purpose financial statement presents a true and fair view, in compliance with the prescribed accounting standards, of the ORU’s transactions for the financial year and the financial position at the end of the year.
- (a) all requirements prescribed under the Act for establishing and keeping the ORU’s accounts have been complied with in all material respects during the financial year; and
- (b) the general purpose financial statement presents a true and fair view, in compliance with the prescribed accounting standards, of the ORU’s transactions for the financial year and the financial position at the end of the year.