Corporations (Aboriginal and Torres Strait Islander) Act 2006

CHAPTER 7 - RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS  

PART 7-3 - REPORTING REQUIREMENTS  

Division 339 - Audit of financial reports  

Subdivision 339-A - Introduction  

SECTION 339-5   APPLICATION OF DIVISION  

339-5(1)    
This Division applies if:

(a)    an auditor undertakes an audit of a financial report, or a part of a financial report, of an Aboriginal and Torres Strait Islander corporation; and

(b)    one of the following requires the report, or that part of the report, to be audited:

(i) this Act ;

(ii) regulations made for the purposes of section 333-15 ;

(iii) a determination by the Registrar under section 336-1 or 336-5 .

339-5(2)    
If only a part of the report is required to be audited, this Division applies as if references to the financial report were references to that part of the financial report.