Corporations Legislation Amendment (Simpler Regulatory System) Act 2007 (101 of 2007)
Schedule 1 Amendments
Part 1 Amendments commencing on Royal Assent
Corporations Act 2001
36 After subsection 308(3B)
(3C) If the directors' report for the financial year includes a remuneration report, the auditor must also report to members on whether the auditor is of the opinion that the remuneration report complies with section 300A. If not of that opinion, the auditor's report must say why.