Document ID: chunk:federal_register_of_legislation:C2025C00185:section:742:p23
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 742 (pt 23/24)
Character Range: 2965208–2968383

balance sheet can be prepared and audited
988C Language of records
988D Location of records
988E Particular categories of information to be shown in records
988F Regulations may impose additional requirements
988G Records taken to be made with licensee's authority
Subdivision C—Financial statements of financial services licensees
989B Financial services licensee to prepare and lodge annual profit and loss statement and balance sheet
989C Requirements as to contents and applicable accounting principles
989CA Audit to be conducted in accordance with auditing standards
989D Time of lodgment
              Subdivision D—Appointment etc. of auditors
990A Sections 990B to 990H not to apply to public companies
990B Appointment of auditor by licensee
990C When a person or firm is ineligible to act as auditor
990D Ineligible person or firm must not consent to act or disqualify themselves etc.
990E Duration of appointment of auditors
990F Removal of auditors
990G Resignation of auditors—requirements for resignation
990H Resignation of auditors—when resignation takes effect
990I Auditor's right of access to records, information etc.
990J Auditor's fees and expenses
990K Auditor to report on certain matters
990L Qualified privilege for auditor etc.
Division 7—Other rules about conduct
991A Financial services licensee not to engage in unconscionable conduct
991B Financial services licensee to give priority to clients' orders
991C Regulations may deal with various matters relating to instructions to deal through licensed markets
991D Regulations may require records to be kept in relation to instructions to deal on licensed markets and foreign markets
991E Obligations of financial services licensee in relation to dealings with non‑licensees
991F Dealings involving employees of financial services licensees
Division 8—Miscellaneous
992A Prohibition on hawking of financial products
992AA Right of return and refund for hawked financial products
992B Exemptions and modifications by ASIC
992C Exemptions and modifications by regulations
Division 9—Enforcement
993A Overview
993B Offence of failing to pay client money into an account as required
993C Offence of failing to comply with requirements relating to client money account
993D Failing to pay loan money into an account as required
Part 7.8A—Design and distribution requirements relating to financial products for retail clients
Division 1—Preliminary
994A Meaning of some terms relating to design and distribution requirements
994AA Meaning of financial product—Part 7.8A
Division 2—Target market determinations for financial products
994B Target market determinations for financial products
994C Target market determinations to be reviewed
994D Prohibition on engaging in retail product distribution conduct unless target market determination made
Division 3—Distribution of financial products
994E Reasonable steps to ensure consistency with target market determinations
994F Record keeping and notification obligations
994G Notice to ASIC
Division 4—ASIC powers
994H Information to be provided to ASIC
994J Stop orders
Division 5—Exemptions and modifications
994L Exemptions and modifications by ASIC