Statute
Section 301A — Corporations Act 2001: Audit of annual sustainability report
Text of the provision Official document
An entity that is required to prepare a sustainability report for a financial year must: (a) have the sustainability report audited in accordance with Division 3; and (b) obtain an auditor’s report. Note: For financial years commencing before 1 July 2030, the requirement to have the sustainability report audited may be modified: see Part 10.77.
Official source: Federal Register of Legislation
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