The present Act requires that 581 First Nations, defined as an Indian band under the Indian Act, make their audited consolidated financial statements and a Schedule of Remuneration and Expenses of chief and council available to their members as well as publish it on a website. These financial documents include: audited consolidated financial statements the Schedule of Remuneration and Expenses the auditor's written report respecting the consolidated financial statements the auditor's report or the review engagement report, as the case may be, respecting the Schedule of Remuneration and Expenses. The text consists of 13 sections.