Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (103 of 2004)
Schedule 2A Financial reporting (true and fair view)
Corporations Act 2001
3 After paragraph 307(a)
Insert:
(aa) if the financial report includes additional information under paragraph 295(3)(c) or 303(3)(c) (information included to give true and fair view of financial position and performance) - whether the inclusion of that additional information was necessary to give the true and fair view required by section 297 or 305; and
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