Corporations Act 2001
CHAPTER 10
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TRANSITIONAL PROVISIONS
PART 10.5
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TRANSITIONAL PROVISIONS RELATING TO THE CORPORATE LAW ECONOMIC REFORM PROGRAM (AUDIT REFORM AND CORPORATE DISCLOSURE) ACT 2004
Sections 307A , 307B and 989CA apply to:
(a) an audit of the financial report for a financial year; or
(b) an audit or review of the financial report for a half-year in a financial year;
SECTION 1454
1454
AUDIT REFORMS IN SCHEDULE 1 TO THE AMENDING ACT (AUDITING STANDARDS AND AUDIT WORKING PAPERS RETENTION RULES)
Sections 307A , 307B and 989CA apply to:
(a) an audit of the financial report for a financial year; or
(b) an audit or review of the financial report for a half-year in a financial year;
if the financial year begins on or after 1 July 2004.
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