Corporations Act 2001

CHAPTER 7 - FINANCIAL SERVICES AND MARKETS  

Note: This Chapter applies to a CCIV in a modified form: see Division 4 of Part 8B.7 .

PART 7.8 - OTHER PROVISIONS RELATING TO CONDUCT ETC. CONNECTED WITH FINANCIAL PRODUCTS AND FINANCIAL SERVICES, OTHER THAN FINANCIAL PRODUCT DISCLOSURE  

Division 6 - Financial records, statements and audit  

Subdivision C - Financial statements of financial services licensees  

SECTION 989C  

989C   REQUIREMENTS AS TO CONTENTS AND APPLICABLE ACCOUNTING PRINCIPLES  


The profit and loss statement and the balance sheet must:

(a)    contain the information that is required by the regulations; and

(b)    be prepared in accordance with any requirements in the regulations as to the accounting principles to be used.


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