Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 3 - RESPONSIBILITIES OF REGISTERED ENTITIES  

PART 3-2 - RECORD KEEPING AND REPORTING  

Division 60 - Reporting  

Subdivision 60-C - Annual financial reports  

SECTION 60-40   AUDITOR ' S OR REVIEWER ' S INDEPENDENCE DECLARATION  

60-40(1)    
A registered entity must obtain from its auditor or reviewer:

(a)    a written declaration that, to the best of the auditor ' s or reviewer ' s knowledge and belief, there have been no contraventions of any applicable code of professional conduct in relation to the audit or review; or

(b)    a written declaration that, to the best of the auditor ' s or reviewer ' s knowledge and belief, the only contraventions of any applicable code of professional conduct in relation to the audit or review are those contraventions details of which are set out in the declaration.

60-40(2)    
The declaration must be signed by the auditor or reviewer (or an individual authorised by the auditor or reviewer).