Commonwealth Consolidated Acts

CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 339.30

    The auditor of a financial report must form an opinion about:

  (a)   whether the financial report is in accordance with:

  (i)   this Act; and

  (ii)   any applicable regulations made for the purposes of sections   333 - 10 and 333 - 15; and

  (iii)   any applicable determinations made by the Registrar under section   336 - 1 or 336 - 5; and

  (b)   whether the auditor has been given all information, explanations and assistance necessary for the conduct of the audit; and

  (c)   whether the corporation has kept financial records sufficient to enable the financial report to be prepared and audited; and

  (d)   whether the corporation has kept other records and registers as required by this Act; and

  (e)   any other matter specified in the regulations.