Commonwealth Consolidated Acts

CORPORATIONS ACT 2001 - SECT 301A

    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.