Corporations Act 2001
(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 316A . 294A(2) [ 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. 294A(3) [ 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.
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