31.2 Auditing of membership data
31.2.1 Where a reporting unit is required to include membership numbers in any report prepared pursuant to the Reporting Obligations, the reporting unit shall obtain an audit report of these numbers. The report shall comprise a break down of financial and total members.
31.2.2 Each reporting unit shall comply with the following conditions in obtaining an audit report of its membership numbers under rule 35.2.1:
(a) engage a registered company auditor; and
(b) request that the work performed in the audit be in accordance with Australian Accounting Standard 802 "The Audit Report on Financial Information Other than a General Purpose Financial Report" and Auditing Guidance Standard 1044 "Audit Reports on Information Provided Other than a Financial Report" or any successor to these standards.
31.2.3 The independent audit report shall include an audit certificate signed by the auditor detailing the financial and total membership of the reporting unit.
31.3 Governance Officer
31.3.1 The National Executive Officers shall appoint a Governance Officer. The Governance Officer shall be an employee of the Union, with the salary and on-costs met by the funds of the National Council.
31.3.2 The Governance Officer shall carry out such duties as the National Secretary may direct.
***END OF RULES***
[128V: Incorporates the alterations certified on 25 June 2025 in matter R2025/34]
(Replaces 24 October 2022 [R2022/72] version)