Corporations Amendment (Corporate Reporting Reform) Act 2010 (66 of 2010)
Schedule 1 Amendments relating to the Corporations Act 2001
Part 1 Main amendments
Corporations Act 2001
46 Subsection 324CH(9) (definition of relevant financial year )
Omit "an audit of a financial report for a financial year", substitute "an audit or review of a financial report for a financial year".