Document ID: chunk:federal_register_of_legislation:C2025C00185:section:295a:p2
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 295A (pt 2/2)
Character Range: 1060904–1062032

scheme if that person is the person who is:
 (a) primarily responsible for financial matters in relation to the company, disclosing entity or registered scheme; and
 (b) directly responsible for those matters to either:
 (i) the directors; or
 (ii) the person or persons who perform the chief executive function in relation to the company.
 (7) If there is no one person who performs a chief financial officer function in relation to the company, disclosing entity or registered scheme under subsection (6), a person performs a chief financial officer function in relation to the company, disclosing entity or registered scheme if the person is one of a number of people who together are:
 (a) primarily responsible for financial matters in relation to the company, disclosing entity or registered scheme; and
 (b) directly responsible for those matters to either:
 (i) the directors; or
 (ii) the person or persons who perform the chief executive function in relation to the company.
 (8) Nothing in this section derogates from the responsibility that a director has for ensuring that financial statements comply with this Act.