Document ID: chunk:federal_register_of_legislation:F2022C01203:reg:11:p7
Version: federal_register_of_legislation:F2022C01203
Segment Type: reg
Provision Reference: reg 11 (pt 7/7)
Character Range: 23620–24475

Or other applicable legislation or regulation.
[13]  Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made. A Statement of Independence is required under the Corporations Act 2001.
[14]  Form of conclusion will depend on applicable legislation or regulation.
[15]  Or ACNC Act or other applicable legislation or regulation.
[16] The auditor's review report is required to be signed in one or more of the following ways: the name of the audit firm, the name of the audit company or the personal name of the individual auditor as appropriate.
[17] The date of the auditor's report is the date the auditor signs the report.