Commonwealth Numbered Acts

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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 301

Audit of annual financial report

(1) A company, registered scheme or disclosing entity must have the financial report for a financial year audited in accordance with Division 3 and obtain an auditor's report. (2) A small proprietary company's financial report for a financial year does not have to be audited if:

the report is prepared in response to a direction under section 293; and

the direction did not ask for the financial report to be audited.

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