Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024 (87 of 2024)
Schedule 4 Sustainability reporting
Part 2 Audit
Corporations Act 2001
90 Subsection 285(1) (after table item 1A)
Insert:
|
1B |
have the sustainability report audited and obtain auditor's report |
s. 301A, 307AA, 309A |
Under s. 312, officers must assist the auditor in the conduct of the audit. ASIC may use its exemption powers under s. 340 and 341 to relieve large proprietary companies from the audit requirements in appropriate cases (s. 342(2) and (3)). |