Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 6 - Special provisions about consolidated financial statements  

SECTION 323C  

323C   APPLICATION OF DIVISION TO ENTITY THAT HAS CEASED TO BE CONTROLLED  


Sections 323 , 323A and 323B apply to the preparation or audit of a financial report that covers a controlled entity even if the entity is no longer controlled by the company, registered scheme, registrable superannuation entity or disclosing entity whose financial report is being prepared or audited.

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