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

Schedule 2A   Financial reporting (true and fair view)

Corporations Act 2001

3   After paragraph 307(a)

Insert:

(aa) if the financial report includes additional information under paragraph 295(3)(c) or 303(3)(c) (information included to give true and fair view of financial position and performance) - whether the inclusion of that additional information was necessary to give the true and fair view required by section 297 or 305; and