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<h1>Audit requirement for registered non-profit organisations requires annual audit and submission of accountant's report by prescribed date.</h1> An audit obligation applies when a registered non-profit organisation's total income, before applying this Part, exceeds the non-taxable threshold for a tax year: the accounts must be audited by an accountant and the person in receipt of the income must furnish a signed and verified audit report in the prescribed form, containing prescribed particulars, by the prescribed date.