Document ID: chunk:federal_register_of_legislation:F2023C01138:reg:4:p41
Version: federal_register_of_legislation:F2023C01138
Segment Type: reg
Provision Reference: reg 4 (pt 41/43)
Character Range: 117065–119897

Act 2001.]
[#]  A more specific description of the other information, such as "the management report and chair's statement," may be used to identify the other information.
[*]  This additional paragraph may be useful when the auditor has identified an uncorrected material misstatement of the other information obtained after the date of the auditor's report and has a legal obligation to take specific action in response.
[†]  The auditor is required, under the Corporations Act 2001, to sign the auditor's 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.
[*]  Or other applicable assertion by management or those charged with governance.
[‡]  Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction.
[#]  A more specific description of the other information, such as "the management report and chair's statement," may be used to identify the other information.
[†]  Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction.
[§]  The auditor's signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate.
[*]  The sub‑title "Report on the Audit of the Financial Report" is unnecessary in circumstances when the second sub‑title "Report on Other Legal and Regulatory Requirements" is not applicable.
[*]   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 report was made. [Section 307C (5A)(d) of the Corporations Act 2001.]
[#]  A more specific description of the other information, such as "the management report and chair's statement," may be used to identify the other information.
[*]  This additional paragraph may be useful when the auditor has identified an uncorrected material misstatement of the other information obtained after the date of the auditor's report and has a legal obligation to take specific action in response.
[#]  The auditor is required, under the Corporations Act 2001, to sign the auditor's 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.
[*]  The sub‑title "Report on the Audit of the Financial Report" is unnecessary in circumstances when the second sub‑title "Report on Other Legal and Regulatory Requirements" is not applicable.
[*]   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