"Corporations Act 2001 s 309A sustainability auditor report"
Corporations Act 2001 (Cth) s 309A requires an auditor report to members on whether a sustainability report is in accordance with the Act, including climate statements, sustainability standards, and climate disclosures.
This is a human-established fact, not a universal axiom. It is true within CTH as enacted by Federal Register of Legislation.
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Answer
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Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 309A requires an auditor who audits a sustainability report for a financial year to report to members on whether the sustainability report is in accordance with the Act, including climate-statement content under ss 296A(2) or 296B(1), compliance with sustainability standards under s 296C, and climate statement disclosures under s 296D. If not of that opinion, the report must say why. The report must describe defects or irregularities and relevant deficiencies, include required auditing-standard disclosures, address additional information under s 296A(3)(c), specify its date, and the offence based on subsection (1) is strict liability.
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