Document ID: chunk:federal_register_of_legislation:F2022C00986:reg:23
Version: federal_register_of_legislation:F2022C00986
Segment Type: reg
Provision Reference: reg 23
Character Range: 43748–44531

23  Matters to be included in audit report
  The audit report must include:
 (a) an audit of the financial statements setting out the revenue and expenditure of the approved co‑regulatory arrangement; and
 (b) an audit of the performance of the approved co‑regulatory arrangement in relation to each outcome to be achieved under Part 3; and
 (c) a statement from the person preparing the audit that the audit was conducted in accordance with any standard issued by the Auditing and Assurance Standards Board that applies to the audit, as in force from time to time; and
 (d) a statement from the person preparing the audit in relation to whether the annual report for the financial year is accurate and complies with section 20.

Subdivision C—Reports to be given by liable parties