Document ID: chunk:federal_register_of_legislation:C2024C00345:section:257:p2
Version: federal_register_of_legislation:C2024C00345
Segment Type: section
Provision Reference: s 257 (pt 2/2)
Character Range: 402270–403236

(8) The form and content of the auditor's report must be in accordance with the Australian Auditing Standards.
 (9) The auditor's report must be dated as at the date that the auditor signs the report and must be given to the reporting unit within a reasonable time of the auditor having received the general purpose financial report.
 (10) An auditor must not, in a report under this section, make a statement if the auditor knows, or is reckless as to whether, the statement is false or misleading.
Civil penalty: 200 penalty units.
 (11) If:
 (a) the auditor suspects on reasonable grounds that there has been a breach of this Act or reporting guidelines; and
 (b) the auditor is of the opinion that the matter cannot be adequately dealt with by comment in a report or by reporting the matter to the committee of management of the reporting unit;
the auditor must immediately report the matter, in writing, to the General Manager.
Civil penalty: 200 penalty units.