Australian Capital Territory Current Acts Australian Capital Territory Current Acts(1) The casino licensee must ensure that the accounts and financial statements of the casino are audited, as soon as practicable after the end of each financial year, by an auditor approved in writing by the commission.
(2) The casino licensee commits an offence if the licensee does not give the auditor's report and audited accounts to the commission as soon as practicable, but no later than 6 months after the end of the financial year to which the report relates.
Maximum penalty: 50 penalty units.
(3) An offence against this section is a strict liability offence.
(4) In this section:
"financial statements", for a financial year, include—
(a) trading accounts, if applicable, for the financial year; and
(b) profit and loss accounts for the financial year; and
(c)
any other statements that are necessary to fairly reflect the
financial operations of the casino licensee in relation to casino operations
during the year and its financial position at the end of the year.