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Section 21: Audit

Registration of Associations Act · PART V: ADMINISTRATIVE PROVISIONS

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

21. Audit (1) The committee of every registered association shall— (a) cause the statement prepared under section 20 to be audited by the auditor before submitting it to the annual general meeting; and (b) (i) once a year not later than 2 months after the accounting date; and (ii) at such other times as may be required by the rules, cause the accounts of the association to be audited by the auditor. (2) The committee shall, upon written request by the auditor, submit the accounts of the association for audit.

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