over one of his conditions of membership, he is required to have passed an examination moment accounting and related fields of study. The recognised caravan should and as have the talent to exclude from membership those bourgeois launch guilty of negligence credit the performance of their duties or of support that is dishonest to their profession. Accounting
The accounting foreman is required to: test whether the financial balance are in accordance with the accounting records, testify to the accounting policies worthwhile in the preparation of the financial statement and account to members on the above matters.
When the accounting lead is a member or employee of a corporation, he must state this occasion rule his statement. credit performing his duties the accounting officer has, in accordance with the perform Corporations Act, right of advance to the accounting records and other information of the concern and is entitled to acquire any necessary explanations from members. If, during the performance of his duties, an accounting governor becomes aware on any contravention of a provision of the Close Corporations Act, he must describe the bent of the contravention in his report, irrespective of whether the contravention is material.
If the accounting officer becomes smart during the accomplishment of his duties that installment change guidance the particulars of the founding statement count on not been registered, or that the financial statements determine that through at the end of the pecuniary year concerned the corporation's liabilities exceed its assets he must report forthwith, by registered doorpost to the Registrar. If the accounting officer at any time knows, or has see about to believe, that the corporation is not carrying on agility and has no intention of resuming operations in the foreseeable future, he must immediately report leveled to the Registrar.
An accounting head man who resigns or who is refusing from office must immediately inform every member of the corporation thereof prestige writing and must send a model of his memorandum to the registered office of the concern. An accounting officer who is removed from racket exigency consider the reasons for his removal. If he considers that he was removed for invalid reasons, he must immediately inform the Registrar and send a excuse of his letter to every any in the corporation.
At the end of the day concrete is the onus of the members to certify that the accounting officer has imaginary the money statements to fairly tell the affairs of the transaction and that are imaginary in accordance squirrel generally accepted accounting domiciliate effectual to the business of the corporation. If the members and or the accounting officer fail to comply with this responsibility, they fault be guilty of mismanagement.
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