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-B - Conduct of the audit  

SECTION 339-30  

339-30   AUDITOR TO FORM OPINION  
The auditor of a financial report must form an opinion about:

(a)    whether the financial report is in accordance with:

(i) this Act ; and

(ii) any applicable regulations made for the purposes of sections 333-10 and 333-15 ; and

(iii) any applicable determinations made by the Registrar under section 336-1 or 336-5 ; and

(b)    whether the auditor has been given all information, explanations and assistance necessary for the conduct of the audit; and

(c)    whether the corporation has kept financial records sufficient to enable the financial report to be prepared and audited; and

(d)    whether the corporation has kept other records and registers as required by this Act ; and

(e)    any other matter specified in the regulations.