Document ID: chunk:federal_register_of_legislation:F2022C01208:schedule:1:p2
Version: federal_register_of_legislation:F2022C01208
Segment Type: schedule
Provision Reference: sch 1 (pt 2/5)
Character Range: 170815–173696

appropriate.
[17]  If the term "half-year financial report" is not appropriate, then this term should be changed to reflect the type of report being reviewed.
[18]  The term "financial report" should be changed to reflect the type of report being reviewed, as appropriate.
[19]  If a compliance framework are wording in paragraph 34(f)(iii).
[20]  Specify the applicable financial reporting framework/requirements.
[21]  Insert the appropriate term, such as "Directors or Board of Management".
[22]  The definition of a "disclosing entity" is found in Part 1.2A, Division 2, section 111AC of the Corporations Act 2001.
[23]  The sub-title "Report on the Financial Report" is unnecessary in circumstances when the second sub-title "Report on Other Legal and Regulatory Requirements", or other appropriate sub-title, is not applicable.
[24]  If a condensed set of financial statements insert relevant titles for each statement and description of accounting policies as required by AASB 134.
[25]  When the auditor is aware that the half-year financial report will be included in a document that contains other information, the auditor may consider, if the form of presentation allows, identifying the page numbers on which the audited half-year financial report is presented.
[26]   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 review report was made.
[27]  Consistent with ASA 700 Paragraph 46, under the Corporations Act 2001 the auditor of a company or registered scheme is required to sign the auditors' review report in both their own name and the name of their firm [section 324AB(3)] or the name of the audit company [section 324AD(1)], as applicable.
[28]   The date of the auditor's report is the date the auditor signs the report.
[29]  The sub-title "Report on the Financial Report" is unnecessary in circumstances when the second sub-title "Report on Other Legal and Regulatory Requirements", or other appropriate sub-title, is not applicable.
[30]  Insert relevant statement or description of accounting policies as required by AASB 134.
[31]  When the auditor is aware that the financial report will be included in a document that contains other information, the auditor may consider, if the form of presentation allows, identifying the page numbers on which the reviewed financial report is presented.
[32]  The auditor may wish to specify the regulatory authority or equivalent with whom the financial report is filed.
[33]   ASA 700 Forming an Opinion and Reporting on a Financial Report contains information on the wording of reports that may be helpful.
[34]  Or other terms that are appropriate in the context of the legal framework of