Corporations (Aboriginal and Torres Strait Islander) Act 2006
This Division applies if: (a) an auditor undertakes an audit of a financial report, or a part of a financial report, of an Aboriginal and Torres Strait Islander corporation; and (b) one of the following requires the report, or that part of the report, to be audited:
(i) this Act ;
(ii) regulations made for the purposes of section 333-15 ;
(iii) a determination by the Registrar under section 336-1 or 336-5 .
339-5(2)
If only a part of the report is required to be audited, this Division applies as if references to the financial report were references to that part of the financial report.
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