323C
In forceApplication of Division to entity that has ceased to be controlled
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 6Special provisions about consolidated financial and climate statements
323C Application of Division to entity that has ceased to be controlled
Sections 323, 323A and 323B apply to the preparation or audit of a financial report or sustainability report that covers a controlled entity even if the entity is no longer controlled by the company, registered scheme, registrable superannuation entity or disclosing entity whose reports are being prepared or audited.
This Act’s bill:Explanatory memorandumSecond reading speech
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