Document ID: chunk:federal_register_of_legislation:C2024C00492:section:6:p111
Version: federal_register_of_legislation:C2024C00492
Segment Type: section
Provision Reference: s 6 (pt 111/175)
Character Range: 452895–455656

reporting requirement
 (1) The Registrar may:
 (a) make a determination in writing requiring a particular class of Aboriginal and Torres Strait Islander corporation to prepare a report in addition to any general report or section 333‑5 report the corporations are required to prepare; or
 (b) make a determination in writing requiring a particular class of Aboriginal and Torres Strait Islander corporation to:
 (i) include particular additional information in a general report or section 333‑5 report; or
 (ii) meet particular additional requirements in relation to the manner in which a general report or section 333‑5 report is prepared; or
 (iii) provide a general report or section 333‑5 report to their members (whether generally or on request); or
 (iv) provide a general report or section 333‑5 report to their members within the time, and in the manner, specified in the determination.
Note: See Part 7‑5 for the criteria the Registrar must apply in deciding whether to make a determination under this subsection.
 (2) A determination under subsection (1) is a legislative instrument.

Additional reports
 (3) A determination under paragraph (1)(a) must specify:
 (a) the information to be included in the report; and
 (b) any other requirements to be met in relation to the manner in which the report is prepared.
 (4) A determination under paragraph (1)(a) may require the report to be prepared:
 (a) for a particular period or periods; or
 (b) in relation to circumstances as they exist as at a particular date or dates.
This subsection does not limit subsection (3).
 (5) The determination may require the report to be prepared for all periods of a particular kind that start or end on or after a date specified in the determination. This subsection does not limit subsection (4).
 (6) A determination under paragraph (1)(a) may:
 (a) specify that the report is to be provided to the corporations' members (whether generally or on request); and
 (b) specify the time within which, and manner in which, the report is to be provided to the members.

Additional requirements for financial report
 (7) If the section 333‑5 report is a financial report, the Registrar may determine under paragraph (1)(b) that one or more of the following requirements are to be met in relation to the report:
 (a) a requirement that the financial report, or a part of it, be audited;
 (b) a requirement that the auditor be:
 (i) an individual auditor who has particular qualifications or experience; or
 (ii) an audit firm that has a member or members who have particular qualifications or experience; or
 (iii) an authorised audit company;
 (c) a requirement that a person may only participate in the conduct of the audit in a particular capacity if the person has the