"Corporations Act 2001 s 309 half-year auditor report to members"
Corporations Act 2001 (Cth) s 309 requires an auditor report to members on audited or reviewed half-year financial reports, including compliance, true and fair view, review matters, required disclosures, date, and strict-liability offences.
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 309 requires an auditor who audits a half-year financial report to report to members on whether it is in accordance with the Act, including s 304 accounting-standards compliance and s 305 true and fair view, and to explain if not of that opinion. For reviews, the auditor must report whether any matter came to the auditor attention causing belief that the report does not comply with Division 2, describe the matter, and explain why. The report must include required auditing-standard disclosures, address additional information under s 303(3)(c), specify its date, and specified offences are strict liability.
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