CORPORATIONS ACT 2001

CHAPTER 10 - TRANSITIONAL PROVISIONS  

PART 10.5 - TRANSITIONAL PROVISIONS RELATING TO THE CORPORATE LAW ECONOMIC REFORM PROGRAM (AUDIT REFORM AND CORPORATE DISCLOSURE) ACT 2004  

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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