29BFinancial statements

### 29B Financial statements > *\[Section 29B Inserted by No. 76 of 1995, s. 20 \]* > > > (1)  [*\[Section 29B Subsection (1) amended by No. 42 of 2003, Sched. 1, Applied:04 Jul 2003\]*](/view/html/inforce/2003-07-04/act-2003-042#JS1@Ja25@GC1@EN) [*\[Section 29B Subsection (1) substituted by No. 50 of 2008, Sched. 2, Applied:01 Jul 2010\]*](/view/html/inforce/2010-07-01/act-2008-050#JS2@Ja90@GC1@EN) The Board 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)  [*\[Section 29B Subsection (2) substituted by No. 50 of 2008, Sched. 2, Applied:01 Jul 2010\]*](/view/html/inforce/2010-07-01/act-2008-050#JS2@Ja90@GC1@EN) Financial statements in respect of a financial year are to include any other financial information required to be included by a direction given under [subsection (4)](#GS29B@Gs4@EN) . > > > (3)  The financial statements must – > > > > > > (a) comply with any directions given under [subsection (4)](#GS29B@Gs4@EN) ; and > > > > > > > (b) subject to such a direction, comply with Australian Accounting Standards; and > > > > > > > (c) be signed or certified as specified in such a direction. > > > (4)  The Minister may, after consultation with the Treasurer, give written directions to the Board with respect to the form and contents of the financial statements as he or she considers appropriate.