Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:6_300c:p2
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 6 cl 300C (pt 2/2)
Character Range: 82475–83810

each of those non‑audit services.
 (7) The statements under paragraphs (4)(b) and (c) must be made in accordance with advice provided by the registrable superannuation entity's audit committee.
 (8) For the purposes of subsection (7), a statement is taken to be made in accordance with advice provided by the registrable superannuation entity's audit committee only if:
 (a) the statement is consistent with that advice and does not contain any material omission of material included in that advice; and
 (b) the advice is endorsed by a resolution passed by the members of the audit committee; and
 (c) the advice is written advice signed by a member of the audit committee on behalf of the audit committee and given to the directors.

Audit
 (9) If an individual plays a significant role in the audit of a registrable superannuation entity for a financial year in reliance on an approval granted under section 324DAA, the directors' report for the entity for the financial year must also include details of, and reasons for, the approval.
 (10) If a registered company auditor plays a significant role in the audit of a registrable superannuation entity for a financial year in reliance on a declaration made under section 342A, the directors' report for the entity for the financial year must also include details of the declaration.