(1) The accounts of any person or organisation that for the time being holds
an authority to conduct a fundraising appeal, in so far as those accounts
relate to receipts and expenditure in connection with any such appeals, must
be audited annually in accordance with the regulations.
(4) A person or
organisation that fails to have accounts audited as required by this section
is guilty of an offence. In the case of an unincorporated organisation, every
trustee or other person who, at the time of offence, was a member of the
governing body of the organisation is guilty of an offence.
: Maximum
penalty--50 penalty units.
(5) The requirements of this section are in
addition to the requirements of any other law (including the
Corporations Act 2001of the Commonwealth).
(6) The whole or any part of a
report prepared for the purposes of this section in respect of a corporation
may be included in an auditor's report prepared for the purposes of the
Corporations Act 2001of the Commonwealth or any other law in respect of the
corporation.
(7) Nothing in subsection (6) is intended to provide for the
inclusion of any matter in an auditor's report for the purposes of the
Corporations Act 2001 of the Commonwealth or any other law of the
Commonwealth if the inclusion of that matter would be contrary to the
provisions of that Act or law.
