"Corporations Act 2001 s 308 annual auditor report to members"
Corporations Act 2001 (Cth) s 308 requires the auditor of an annual financial report to report to members on Act compliance, accounting standards, true and fair view, defects, required disclosures, and specified remuneration-report matters.
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 308 requires an auditor who audits an annual financial report to report to members on whether the financial report is in accordance with the Act, including s 296 accounting-standards compliance and s 297 true and fair view. If not of that opinion, the report must say why. The auditor report must address non-compliance effects where practicable, describe defects or irregularities and deficiencies in matters referred to in s 307, include statements or disclosures required by auditing standards, address any s 295(3)(c) true-and-fair additional information, report on remuneration report compliance with s 300A and RSE remuneration report compliance with s 300C where applicable, specify its date, and specified offences are strict liability.
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