Northern Territory Consolidated Acts Northern Territory Consolidated Acts(1) A tier 1 incorporated association must ensure its accounts are audited by a person who:
(a) is not a member of the association; or
(b) is not the spouse or de facto partner or a business partner, employer or employee of a member of the association; or
(c) is not the spouse or de facto partner or a business partner of an employee of a member of the association.
Maximum penalty: 100 penalty units.
(2) If an incorporated association contravenes subsection (1), each member of the committee of the association commits the same offence.