Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL AND SUSTAINABILITY REPORTING  

Division 6 - Special provisions about consolidated financial and climate statements  

SECTION 323C  

323C   APPLICATION OF DIVISION TO ENTITY THAT HAS CEASED TO BE CONTROLLED  

Sections 323 , 323A and 323B apply to the preparation or audit of a financial report or sustainability report that covers a controlled entity even if the entity is no longer controlled by the company, registered scheme, registrable superannuation entity or disclosing entity whose reports are being prepared or audited.