An auditor who conducts an audit of the financial report for a financial year or half-year must form an opinion about:

(a)

whether the financial report is in accordance with this Act, including:

(i)

section 296 or 304 (compliance with accounting standards); and

(ii)

section 297 or 305 (true and fair view); and

(b)

whether the auditor has been given all information, explanation and assistance necessary for the conduct of the audit; and

(c)

whether the company, registered scheme or disclosing entity has kept financial records sufficient to enable a financial report to be prepared and audited; and

(d)

whether the company, registered scheme or disclosing entity has kept other records and registers as required by this Act.