107 Corporate society must provide annual report to Secretary

(1)

A corporate society must, not later than 3 months after the end of its financial year, provide to the Secretary an annual report on the conduct of class 4 gambling by the corporate society during the financial year.

(2)

The annual report must include—

(a)

the information described in section 108; and

(b)

an auditor’s report on the information contained in the report.

(3)

The first financial year for which a corporate society must provide an annual report is the financial year that commences after the commencement of this section.

(4)

The requirements of this section are in addition to any other reporting requirements imposed on the corporate society in or under this Act or any other enactment.

(5)

This section does not limit the Secretary’s power to require other financial information in accordance with this Act.

(6)

In this section and section 108A, auditor means,—

(a)

in the case of a public entity under the Public Audit Act 2001, the Auditor-General; or

(b)

in any other case, a person who is a qualified auditor within the meaning of section 35 of the Financial Reporting Act 2013.

Section 107(6): replaced, on 1 April 2014, by section 89 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).