Company: WEBNF
Filing Date: 2025-11-04
Form Type: 20-F
Source: 0001104659-25-105894
Chunk: 152

Company: WESTPAC BANKING CORP
Filing Date: 2025-11-04
Form: 20-F
Item: Item 14
Chunk 152
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 this assessment, management has concluded that Westpac’s internal control over financial reporting as of 30 September 2025 was effective.
The effectiveness of Westpac’s internal control over financial reporting as of 30 September 2025 has been audited by KPMG, an independent registered public accounting firm, as stated in its report which is included herein.
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WESTPAC GROUP 2025 ANNUAL REPORT
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<{self.tag} alt="{self.alt}" src="{self.src}">STATUTORY STATEMENTS
Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Directors of Westpac Banking Corporation
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Opinions on the Consolidated Financial Statements and Internal Control Over Financial Reporting
We have audited the accompanying consolidated balance sheet of Westpac Banking Corporation and its subsidiaries (the Company) as of September 30, 2025, the related consolidated income statement, statement of comprehensive income, statement of changes in equity, and cash flow statement for the year then ended and the related notes (collectively, the ‘consolidated financial statements’). We also have audited the Company’s internal control over financial reporting as of September 30, 2025, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of September 30, 2025, and the results of its operations and its cash flows for the year then ended, in conformity with Australian Accounting Standards as issued by the Australian Accounting Standards Board and IFRS Accounting Standards as issued by the International Accounting Standards Board. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of September 30, 2025, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.
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Basis for Opinions
The Company’s management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in Management’s report on internal control over financial reporting. Our responsibility is to express an opinion on the Company’s consolidated financial statements and an opinion on the Company’s internal control over financial reporting based on our audits