Commonwealth Consolidated Acts Commonwealth Consolidated ActsAn auditor who conducts an audit of the sustainability report for a financial year must form an opinion about:
(a) whether the sustainability report is in accordance with this Act, including sections 296C (compliance with sustainability standards etc.) and 296D (climate statement disclosures); and
(b) whether the auditor has been given all information, explanation and assistance necessary for the conduct of the audit; and
(c) whether the entity that prepared the sustainability report has kept sustainability records sufficient to enable the sustainability report to be prepared and audited.
Note: This section applies to sub - funds of retail CCIVs in a modified form: see section 1232G.