Corporations Act 2001
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Hide history noteCCH note - modifying legislative instruments: The application of Division 3 is affected by the following legislative instruments that commenced or were amended on or after 1 January 2022: the ASIC Corporations (Externally-Administered Bodies) Instrument 2015/251.
For legislative instruments or class orders before 1 January 2022 that affect the application of Division 3, please consult the legislative instruments or class orders directly. These are reproduced in the regulatory-resources section of the company-law practice area in CCH iKnowConnect.
Note: This Division applies to sub-funds of retail CCIVs in a modified form: see section 1232G .
An auditor who conducts an audit of the sustainability report for a financial year must form an opinion about: (a) whether the sustainability report is in accordance with this Act, including sections 296C (compliance with sustainability standards etc.) and 296D (climate statement disclosures); and (b) whether the auditor has been given all information, explanation and assistance necessary for the conduct of the audit; and (c) whether the entity that prepared the sustainability report has kept sustainability records sufficient to enable the sustainability report to be prepared and audited.
Note: This section applies to sub-funds of retail CCIVs in a modified form: see section 1232G .
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