Section 93 (1) (e) and (f)
substitute
(e) has not lodged an annual accounts document as required by the registrar-general; or
(f) has lodged annual accounts documents in relation to the last 3 years and for each year a reviewer or auditor, in the course of the reviewer's or auditor's duties to examine the association's accounting records and other records, has stated that the reviewer or auditor is unable to determine if the association has been complying with this Act;