Document ID: chunk:federal_register_of_legislation:C2025C00185:section:300:p4
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 300 (pt 4/6)
Character Range: 1087670–1090409

which the director is a party or under which the director is entitled to a benefit; and
 (ii) that confer a right to call for or deliver shares in, or debentures of or interests in a registered scheme made available by the company or a related body corporate;
 (e) all directorships of other listed companies held by the director at any time in the 3 years immediately before the end of the financial year and the period for which each directorship has been held.
Note: Directors must also disclose interests of these kinds to a relevant market operator under section 205G as they are acquired.
 (11AA) If an individual plays a significant role in the audit of a listed company or listed registered scheme for the financial year in reliance on an approval granted under section 324DAA, the report for the company or scheme must also include details of, and reasons for, the approval.
 (11A) If a registered company auditor plays a significant role in the audit of a listed company for the financial year in reliance on a declaration made under section 342A, the report for the company must also include details of the declaration.

Listed companies—non‑audit services and auditor independence
 (11B) The report for a listed company must also include the following in relation to each auditor:
 (a) details of the amounts paid or payable to the auditor for non‑audit services provided, during the year, by the auditor (or by another person or firm on the auditor's behalf);
 (b) a statement whether the directors are satisfied that the provision of non‑audit services, during the year, by the auditor (or by another person or firm on the auditor's behalf) is compatible with the general standard of independence for auditors imposed by this Act;
 (c) a statement of the directors' reasons for being satisfied that the provision of those non‑audit services, during the year, by the auditor (or by another person or firm on the auditor's behalf) did not compromise the auditor independence requirements of this Act.
These details and statements must be included in the directors' report under the heading "Non‑audit services". If consolidated financial statements are required, the details and statements must relate to amounts paid or payable to the auditor by, and non‑audit services provided to, any entity (including the company, registered scheme, registrable superannuation entity or disclosing entity) that is part of the consolidated entity.
 (11C) For the purposes of paragraph (11B)(a), the details of amounts paid or payable to an auditor for non‑audit services provided, during the year, by the auditor (or by another person or firm on the auditor's behalf) are:
 (a) the name of the auditor; and
 (b) the dollar amount that:
 (i)