What must be presented at the AGM?

The Act requires annual financial statements or reports to be presented to members at each AGM:

• Tier 1: the annual financial statements.
• Tier 2: the annual financial report and the review report.
• Tier 3: the annual financial report and the audit report.

Consumer Protection also advises that the meeting:

• allow time for the treasurer or another committee member to summarise the accounts and explain major items
• give members the opportunity to ask questions
• ideally have copies available at the meeting, online, or circulated before or after it

Sources: Consumer Protection WA, Accounts and auditing (https://www.consumerprotection.wa.gov.au/book/export/html/4934) and Annual general meeting (https://consumerprotection.wa.gov.au/inc-guide-incorporated-associations-western-australia/types-meetings).