Document ID: chunk:federal_register_of_legislation:C2025C00185:section:307aa
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 307AA
Character Range: 1117602–1118337

307AA  Audit of sustainability report
  An auditor who conducts an audit of the sustainability report for a financial year must form an opinion about:
 (a) whether the sustainability report is in accordance with this Act, including sections 296C (compliance with sustainability standards etc.) and 296D (climate statement disclosures); and
 (b) whether the auditor has been given all information, explanation and assistance necessary for the conduct of the audit; and
 (c) whether the entity that prepared the sustainability report has kept sustainability records sufficient to enable the sustainability report to be prepared and audited.
Note: This section applies to sub‑funds of retail CCIVs in a modified form: see section 1232G.