A tier one owners corporation must have its financial statements audited after the end of each financial year by a registered company auditor, a firm of such auditors or an authorised member of CPA Australia, the Institute of Public Accountants or Chartered Accountants Australia and New Zealand; a tier two owners corporation must have its statements reviewed by an independent accountant. A tier one owners corporation may apply in writing to the Director of Consumer Affairs Victoria for an exemption, which may be conditional and may be varied or revoked (section 35A).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.