(ii) the president, secretary, treasurer or a Reg. director of the community or charitable 66(2)(a)(ii) amended by organisation; and S.R. No. 141/2009 reg. 8(3). (b) except in the circumstances set out in subregulation (4), must contain or be accompanied by a certificate addressed to the Commission from a person referred to in subregulation (3) setting out the person's opinion as to the truth and accuracy of the return. (3) A person may provide a certificate required by subregulation (2)(b) if the person— (a) not being a member of the governing body of Reg. 66(3)(a) amended by the community or charitable organisation, S.R. No. 141/2009 has been appointed by the governing body reg. 8(4). with the same authority as the auditor of a public company; and (b) is— (i) a registered company auditor within the meaning of the Corporations Law; or Reg. (ii) a member of the Institute of Chartered 66(3)(b)(ii) Accountants in Australia, CPA amended by Australia or the Institute of Public S.R. No. 121/2011 Accountants; or reg. 3. (iii) the manager of a branch of a financial institution. (4) Subregulation (2)(b) does not apply if— (a) the gross receipts for the year of the return do not exceed $50 000; and (b) the running sheets and all bank records for the conduct of bingo have been reviewed by— (i) the responsible person; and
Reg. 66(2)(a)(ii) amended by S.R. No. 141/2009 reg. 8(3). (ii) the president, secretary, treasurer or a director of the community or charitable organisation; and (b) except in the circumstances set out in subregulation (4), must contain or be accompanied by a certificate addressed to the Commission from a person referred to in subregulation (3) setting out the person's opinion as to the truth and accuracy of the return. (3) A person may provide a certificate required by subregulation (2)(b) if the person— Reg. 66(3)(a) amended by S.R. No. 141/2009 reg. 8(4). (a) not being a member of the governing body of the community or charitable organisation, has been appointed by the governing body with the same authority as the auditor of a public company; and (b) is— (i) a registered company auditor within the meaning of the Corporations Law; or Reg. 66(3)(b)(ii) amended by S.R. No. 121/2011 reg. 3. (ii) a member of the Institute of Chartered Accountants in Australia, CPA Australia or the Institute of Public Accountants; or (iii) the manager of a branch of a financial institution. (4) Subregulation (2)(b) does not apply if— (a) the gross receipts for the year of the return do not exceed $50 000; and (b) the running sheets and all bank records for the conduct of bingo have been reviewed by— (i) the responsible person; and
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