Corporations Act 2001
CHAPTER 2M
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FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT
PART 2M.4A
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ANNUAL TRANSPARENCY REPORTS FOR AUDITORS
SECTION 332B
CONTENT OF ANNUAL TRANSPARENCY REPORT
332B(1)
Subject to subsection (2), an annual transparency report must contain the information prescribed by the regulations.
332B(2)
The report may omit information that would otherwise be included under subsection (1) if the inclusion of the information is likely to result in unreasonable prejudice to the transparency reporting auditor. If material is omitted, the report must say so.
View history note
Hide history noteSubject to subsection (2), an annual transparency report must contain the information prescribed by the regulations.
332B(2)
The report may omit information that would otherwise be included under subsection (1) if the inclusion of the information is likely to result in unreasonable prejudice to the transparency reporting auditor. If material is omitted, the report must say so.
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