Document ID: chunk:federal_register_of_legislation:C2010A00066:clause:1_35
Version: federal_register_of_legislation:C2010A00066
Segment Type: clause
Provision Reference: sch 1 cl 35
Character Range: 26207–26738

35  After subsection 308(3)
Insert:
 (3AA) An auditor who reviews the financial report for a company limited by guarantee must report to members on whether the auditor became aware of any matter in the course of the review that makes the auditor believe that the financial report does not comply with Division 1.
 (3AB) A report under subsection (3AA) must:
 (a) describe any matter referred to in subsection (3AA); and
 (b) say why that matter makes the auditor believe that the financial report does not comply with Division 1.