Commonwealth Numbered Acts

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 296

296. (1) The directors of a company, other than a company that pursuant to
section 325 or 326 did not appoint an auditor to audit the financial
statements concerned, shall take reasonable steps to ensure that the company's
financial statements for a financial year are audited as required by this Part
before the deadline after that financial year.

(2) A company's directors shall cause to be attached to, or endorsed on, the
company's financial statements for a financial year the auditor's report on
those financial statements that is furnished to the directors under
subsection  332 (2).