Document ID: chunk:federal_register_of_legislation:C2004A01041:clause:1b_257:p2
Version: federal_register_of_legislation:C2004A01041
Segment Type: clause
Provision Reference: sch 1B cl 257 (pt 2/2)
Character Range: 336592–337645

(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.

Note: This subsection is a civil penalty provision (see section 305).

 (11) If:
 (a) the auditor suspects on reasonable grounds that there has been a breach of this Schedule 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 Industrial Registrar.

Note: This subsection is a civil penalty provision (see section 305).