Corporations Act 2001

CHAPTER 10 - TRANSITIONAL PROVISIONS  

PART 10.5 - TRANSITIONAL PROVISIONS RELATING TO THE CORPORATE LAW ECONOMIC REFORM PROGRAM (AUDIT REFORM AND CORPORATE DISCLOSURE) ACT 2004  

SECTION 1454  

1454   AUDIT REFORMS IN SCHEDULE 1 TO THE AMENDING ACT (AUDITING STANDARDS AND AUDIT WORKING PAPERS RETENTION RULES)  

Sections 307A , 307B and 989CA apply to:

(a) an audit of the financial report for a financial year; or

(b) an audit or review of the financial report for a half-year in a financial year;

if the financial year begins on or after 1 July 2004.