Section 307AA — Corporations Act 2001: Audit of sustainability report

An 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.