SECTION 294A SMALL COMPANY LIMITED BY GUARANTEE
(a) prepare a financial report and directors
report for a financial year; and
(b) send them to members who have elected to receive them under section
Requirements for direction]
(a) signed by the members giving the direction; and
(b) made no later than 12 months after the end of the financial year concerned.
Direction may specify certain matters]
(a) that the financial report does not have to comply with some or all of the accounting standards;
(b) that a directors
report or a part of that report need not be prepared;
(c) that the financial report is to be audited or reviewed.
S 294A inserted by No 66 of 2010, s 3, Sch 1, Pt 1
16] (effective 28 June 2010).