Companies Act 1967 · s 205D

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s 205DRegistrar may require company exempt from audit requirements to lodge audited financial statements

Despite sections 205B and 205C, the Registrar may, if he or she is satisfied that there has been a breach of any provision of section 199 or 201 or that it is otherwise in the public interest to do so, by written notice to a company exempt under either of those sections, require that company to lodge with the Registrar, within such time as may be specified in that notice —

(a)

its financial statements duly audited by the auditor or auditors of the company or, where none has been appointed, an auditor or auditors to be appointed by the directors of the company for this purpose; and

(b)

an auditor’s report mentioned in section 207 in relation to those financial statements prepared by the auditor or auditors of the company.