Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.4A - 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.