Statute
Section 1454 — Corporations Act 2001: Audit reforms in Schedule 1 to the amending Act (auditing standards and audit working papers retention rules)
Text of the provision Official document
Sections 307A, 307B and 989CA apply to: (a) an audit of the financial report for a financial year; or (b) an audit or review of the financial report for a half-year in a financial year; if the financial year begins on or after 1 July 2004.
Official source: Federal Register of Legislation
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