Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (103 of 2004)
Schedule 1 Audit Reform
Part 3 Auditor appointment, independence and rotation requirements
Corporations Act 2001
92 At the end of section 306
Add:
(2) The directors' report must include a copy of the auditor's declaration under section 307C in relation to the audit or review for the half-year.
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