Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024 (87 of 2024)

Schedule 4   Sustainability reporting

Part 2   Audit

Corporations Act 2001

94   At the end of Division 1 of Part 2M.3

Add:

301A Audit of annual sustainability report

An entity that is required to prepare a sustainability report for a financial year must:

(a) have the sustainability report audited in accordance with Division 3; and

(b) obtain an auditor's report.

Note: For financial years commencing before 1 July 2030, the requirement to have the sustainability report audited may be modified: see Part 10.77.