Document ID: chunk:federal_register_of_legislation:C2004A01334:clause:2_295a:p2
Version: federal_register_of_legislation:C2004A01334
Segment Type: clause
Provision Reference: sch 2 cl 295A (pt 2/2)
Character Range: 250612–251740

in relation to the company, disclosing entity or registered scheme; and
 (b) directly responsible for those matters to either:
 (i) the directors; or
 (ii) the person or persons who perform the chief executive function in relation to the company.

 (7) If there is no one person who performs a chief financial officer function in relation to the company, disclosing entity or registered scheme under subsection (6), a person performs a chief financial officer function in relation to the company, disclosing entity or registered scheme if the person is one of a number of people who together are:
 (a) primarily responsible for financial matters in relation to the company, disclosing entity or registered scheme; and
 (b) directly responsible for those matters to either:
 (i) the directors; or
 (ii) the person or persons who perform the chief executive function in relation to the company.

 (8) Nothing in this section derogates from the responsibility that a director has for ensuring that financial statements comply with this Act.

Part 2—Content of directors' report for listed public companies

Corporations Act 2001