Commonwealth Consolidated Acts

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CORPORATIONS ACT 2001 - SECT 1454

Audit reforms in Schedule 1 to the amending Act (auditing standards and audit working papers retention rules)

    Sections   307A, 307B and 989CA apply to:

  (a)   an audit of the financial report for a financial year; or

  (b)   an audit or review of the financial report for a half - year in a financial year;

if the financial year begins on or after 1   July 2004.


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