Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
Schedule 6 Financial reporting and auditing requirements for superannuation entities
Part 1 Amendment of the Corporations Act 2001
Corporations Act 2001
51 After subsection 308(3C)
Insert:
(3D) If the directors' report for the financial year includes an RSE remuneration report, the auditor must also report to members on whether the auditor is of the opinion that the remuneration report complies with section 300C. If not of that opinion, the auditor's report must say why.
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