Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (103 of 2004)
Schedule 11 Miscellaneous amendments
Corporations Act 2001
11 At the end of subsection 303(4)
Add:
; and (d) whether, in the directors' opinion, the financial statement and notes are in accordance with this Act, including:
(i) section 304 (compliance with accounting standards); and
(ii) section 305 (true and fair view).
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