Commonwealth Repealed Acts
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This legislation has been repealed.
CORPORATIONS LAW- SECT 301
Audit of annual financial report
- (1)
- A company, registered scheme or disclosing
entity must have the financial report for a financial year audited in
accordance with Division 3 and obtain an auditor's report.
- (2)
- A small proprietary company's financial report for a financial
year does not have to be audited if:
- (a)
- the report is prepared in response to a direction under
section 293; and
- (b)
- the direction did not ask for the financial report to be audited.
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