Document ID: chunk:federal_register_of_legislation:C2025C00185:section:4
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 4
Character Range: 1033908–1036152

4                                                              Company limited by guarantee with annual revenue or, if part of a consolidated entity, annual consolidated revenue of $1 million or more and which meets sustainability reporting thresholds in section 292A.  Must prepare a financial report.                                                                                                                                                                                                           Sections 292, 292A, 296A, 296B, 298, 300B, 301, 301A, 307AA, 316A
                                                                                                                                                                                                                                                                              Must prepare a sustainability report.
                                                                                                                                                                                                                                                                              Must prepare a directors' report, although less detailed than that required of other companies.
                                                                                                                                                                                                                                                                              Must have financial report audited.
                                                                                                                                                                                                                                                                              Must have sustainability report audited.
                                                                                                                                                                                                                                                                              Must give reports to any member who elects to receive them.

Part 2M.2—Financial and sustainability records