Audit requirement: registered non-profits must submit an accountant's audit report when taxable income exceeds the exempt threshold.

Where a registered non-profit organisation's total income, before applying this Part, exceeds the statutory tax-free ceiling for a tax year, the organisation's accounts must be audited by an accountant and the person in receipt of the income must furnish, by the prescribed date, an accountant's audit report in the prescribed form, duly signed, verified and setting forth prescribed particulars.

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