Corporations Act 2001
CHAPTER 2M
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FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT
PART 2M.6
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EXEMPTIONS AND MODIFICATIONS
SECTION 342AC
342AC
EXEMPTION ORDERS
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CRITERIA FOR ORDERS FOR NON-AUDITOR MEMBERS ETC.
To make an order under section 342AA or 342AB , ASIC must be satisfied that complying with the relevant requirements of Division 3 of Part 2M.4 would:
(a) make the financial report or other reports misleading; or
(b) be inappropriate in the circumstances; or
(c) impose unreasonable burdens.
View history note
Hide history noteTo make an order under section 342AA or 342AB , ASIC must be satisfied that complying with the relevant requirements of Division 3 of Part 2M.4 would:
(a) make the financial report or other reports misleading; or
(b) be inappropriate in the circumstances; or
(c) impose unreasonable burdens.
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