Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL AND SUSTAINABILITY REPORTING  

Division 1 - Annual financial reports, sustainability reports and directors ' reports  

Note: This Division applies to retail CCIVs with modifications: see Subdivision C of Division 4 of Part 8B.4 .

SECTION 301A  

301A   AUDIT OF ANNUAL SUSTAINABILITY REPORT  

An entity that is required to prepare a sustainability report for a financial year must:

(a)    have the sustainability report audited in accordance with Division 3 ; and

(b)    obtain an auditor ' s report.

Note: For financial years commencing before 1 July 2030, the requirement to have the sustainability report audited may be modified: see Part 10.77 .