Document ID: chunk:federal_register_of_legislation:F2021C01043:body:0:p10
Version: federal_register_of_legislation:F2021C01043
Segment Type: other
Provision Reference: 
Character Range: 24074–27023

the accounting standards that apply to non-reporting entities.
(17) The charitable investment fundraiser must, within 6 months after the end of the financial year:
           (a) have a registered company auditor audit the financial statements and provide an auditor's report; and
           (b) give the audited financial statements and auditor's report to ASIC, unless it is required by law to give the audited financial statements and auditor's report to the ACNC; and
           (c) publish, and maintain for at least 3 years, the audited financial statements and auditor's report at a web address accessible by a direct link from the web address where the relevant identification statement is or was most recently published.

Part 3—Transitional

8 ASIC Class Order [CO 02/184]
(1) ASIC Class Order [CO 02/184] (the old class order) as in force immediately before its repeal continues to apply until 31 December 2017, subject to the following:
           (a) the condition referred to in paragraph 4 of the old class order does not apply to a charitable investment fundraiser in relation to debentures or interests in a managed investment scheme if the charitable investment fundraiser has had an identification statement accepted for the purposes of this instrument in relation to the debentures or interests;
              Note: A charitable investment fundraiser that has had accepted for the purposes of this instrument an identification statement under this instrument will be required to comply with subsections 7(1) to (4) in relation to the identification statement: see subsection (6).
           (b) the exemptions specified in the First Exemption (within the meaning of the old class order) apply as if the First Exemption were amended by:
(i) omitting "for so long as the following conditions are met" and substituting "subject to the following conditions"; and
(ii) omitting "where the conditions referred to above are met" and substituting "subject to the conditions referred to above";
              Note:  The effect of this is that an exemption will not cease to apply merely because a related condition (including a condition referred to in paragraph (cc)) is not or has not previously been satisfied.
           (c) in addition to the conditions specified in the old class order, the exemptions set out in the First Exemption (within the meaning of the old class order) are also subject to the conditions in subsections (5) and (6);
           (d) each exemption (including any related conditions) in the old class order from the requirement to hold an Australian financial services licence that is expressed to be made under paragraph 911A(2)(l) of the Act has effect under section 926A of the Act instead;

              Note:  ASIC Corporations (Miscellaneous Technical Relief) Instrument 2015/1115 provides relief from subsections 911A(1) and 911B(1) of the Act to a person who provides financial services on behalf of