301A
In forceAudit of annual sustainability report
Volume 2Chapter 2L, Part 2L.1 to Chapter 5, Part 5.9 sections 283AA to 600K
Chapter 2MFinancial reports, sustainability reports and audit
Part 2M.3Financial and sustainability reporting
Division 1Annual financial reports, sustainability reports and directors’ reports
301A Audit of annual sustainability report
An entity that is required to prepare a sustainability report for a financial year must:
(a)
have the sustainability report audited in accordance with Division 3; and
(b)
obtain an auditor’s report.
Note:
For financial years commencing before 1 July 2030, the requirement to have the sustainability report audited may be modified: see Part 10.77.
This Act’s bill:Explanatory memorandumSecond reading speech
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