Document ID: chunk:federal_register_of_legislation:F2022C01203:reg:11:p6
Version: federal_register_of_legislation:F2022C01203
Segment Type: reg
Provision Reference: reg 11 (pt 6/7)
Character Range: 20995–23882

including:

    (a)                giving a true and fair view of the company's financial position as at 30 June 20XX and of its performance for the year ended on that date; and

    (b)                complying with Australian Accounting Standards [and Corporations Regulations 2001].

Report on Other Legal and Regulatory Requirements

[Form and content of this section of the review report will vary depending on the nature of the auditor's other reporting responsibilities].

[Auditor's signature][16]

[Date of the auditor's review report][17]

[Auditor's address]
[1] See Appendix 1 for an illustrative example review report.
[2] For financial reporting periods commencing on or after 1 January 2010, see ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity, issued October 2009, as amended.
[3] See ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity, issued August 2008. For financial reporting periods commencing on or after 1 July 2013, see ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity, (issued March 2013).
[4] See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements, as amended.
[5] See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information, which may be helpful in determining quality management procedures appropriate to a review engagement.
[6] For financial reporting periods commencing on or after 1 January 2010, refer ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity, (issued October 2009), as amended.
[7] See ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity, (issued August 2008). For financial reporting periods commencing on or after 1 July 2013, see ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity, (issued March 2013).
[8] When an individual is taken to be a registered company auditor under section 324BE of the Corporations Act 2001, the auditor's report is to be written in singular form.
[9] 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.
[10]  Or other appropriate term.
[11]  Or other applicable legislation or regulation.
[12]  Or other applicable legislation or regulation.
[13]  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