Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
A reviewer ' s report must contain a statement from the reviewer as to whether the reviewer has concluded that, on the basis of the review, anything has come to the reviewer ' s attention that causes the reviewer to believe that the financial report does not satisfy the requirements of this Division. If the auditor has concluded that anything has come to the reviewer ' s attention that causes the reviewer to so believe, the reviewer ' s report must say why.
60-50(2)
If the reviewer has concluded that anything has come to the reviewer ' s attention that causes the reviewer to believe that the financial report does not satisfy the requirements of this Division, the reviewer ' s report must, to the extent it is practicable to do so, quantify the effect that non-compliance has on the financial report. If it is not practicable to quantify the effect fully, the reviewer ' s report must say why.
60-50(3)
The reviewer ' s report must describe: (a) any material defect or irregularity in the financial report; and (b) any deficiency, failure or shortcoming in respect of the matters mentioned in paragraph 60-30(4)(b) , (c) or (d) .
60-50(4)
The reviewer ' s report must include any statements or disclosures required by the auditing standards.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
