Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (103 of 2004)

Schedule 1   Audit Reform

Part 3   Auditor appointment, independence and rotation requirements

Corporations Act 2001

92   At the end of section 306

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(2) The directors' report must include a copy of the auditor's declaration under section 307C in relation to the audit or review for the half-year.