Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL AND SUSTAINABILITY REPORTING  

Division 4 - Annual financial and sustainability reporting to members  

Note: This Division applies to reports relating to sub-funds of retail CCIVs in a modified form: see section 1232H .

SECTION 314AA   ANNUAL FINANCIAL REPORTING BY REGISTRABLE SUPERANNUATION ENTITIES TO MEMBERS  

314AA(1)    
A registrable superannuation entity must report to members for a financial year by providing all of the following reports:

(a)    the financial report for the year;

(aa)    

if the registrable superannuation entity is required to prepare a sustainability report for the year - the sustainability report;

(b)    the directors ' report for the year (see sections 298 , 299 and 300C );

(c)    the auditor ' s report on the financial report;

(d)    

the auditor ' s report on the sustainability report.

314AA(2)    
A registrable superannuation entity must provide the reports for a financial year by making a copy of the reports publicly available on the entity ' s website on and after the day on which the reports are lodged with ASIC under section 319 .

314AA(3)    
An offence based on subsection (1) is an offence of strict liability.