Document ID: chunk:federal_register_of_legislation:C2025C00185:section:260e:p3
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 260E (pt 3/18)
Character Range: 937821–941166

to climate
296C Compliance with sustainability standards etc.
296D Climate statement disclosures
296E ASIC directions
297 True and fair view
298 Annual directors' report
299 Annual directors' report—general information
299A Annual directors' report—additional general requirements for listed entities
300 Annual directors' report—specific information
300A Annual directors' report—specific information to be provided by listed companies
300B Annual directors' report—companies limited by guarantee
300C Annual directors' report—registrable superannuation entities
301 Audit of annual financial report
301A Audit of annual sustainability report
Division 2—Half‑year financial report and directors' report
302 Disclosing entity must prepare half‑year financial report and directors' report
303 Contents of half‑year financial report
304 Compliance with accounting standards and regulations
305 True and fair view
306 Half‑year directors' report
Division 3—Audits and auditor's reports
307 Audit of financial report
307A Audit of financial report to be conducted in accordance with auditing standards
307AA Audit of sustainability report
307AB Audit of sustainability report to be conducted in accordance with auditing standards
307B Working papers for audit of financial or sustainability report to be retained for 7 years
307C Auditor's independence declaration
308 Auditor's report on annual financial report
309 Auditor's report on half‑year financial report
309A Auditor's report on sustainability report
310 Auditor's power to obtain information
311 Reporting to ASIC
312 Assisting auditor
313 Special provisions on audit of debenture issuers and guarantors
Division 4—Annual financial and sustainability reporting to members
314 Annual financial and sustainability reporting by companies, registered schemes and disclosing entities to members
314AA Annual financial reporting by registrable superannuation entities to members
314A Annual financial reporting by notified foreign passport funds to Australian members
315 Deadline for reporting to members
316 Choices for members of companies, registered schemes or disclosing entities
316A Annual financial and sustainability reporting to members of companies limited by guarantee
316B Annual sustainability reporting to the public by other entities
317 Consideration of reports at AGM
318 Additional reporting by debenture issuers
Division 5—Lodging reports with ASIC
319 Lodgment of annual reports with ASIC
320 Lodgment of half‑year reports with ASIC
321 ASIC power to require lodgment
322 Relodgment if financial reports, sustainability reports or directors' reports amended after lodgment
Division 6—Special provisions about consolidated financial and climate statements
323 Directors and officers of controlled entity to give information
323A Auditor's power to obtain information from controlled entity
323B Controlled entity to assist auditor
323C Application of Division to entity that has ceased to be controlled
Division 7—Financial years and half‑years
323D Meaning of financial year and half‑year—company, registered scheme and disclosing entity
323DAAA Financial years for registrable superannuation entities
323DAA Meaning of financial year—notified foreign passport fund
Division 8—Disclosure by listed companies of information filed overseas
323DA Listed companies to disclose