Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies in relation to a sustainability report for a financial year if the AUASB makes auditing standards for the purposes of subsection 1707E(2) that require the sustainability report to be reviewed to any extent.
(2) An auditor who reviews the sustainability report must report to members in accordance with subsections (3), (4) and (5) of this section on whether the auditor became aware of any matter in the course of the review that makes the auditor believe that the sustainability report, to the extent that it is required to be reviewed by the auditing standards, does not comply with Division 1 of Part 2M.3.
(3) A report under subsection (2) must:
(a) describe any matter referred to in subsection (2); and
(b) say why that matter makes the auditor believe that the sustainability report, to the extent that it is required to be reviewed by the auditing standards, does not comply with Division 1 of Part 2M.3.
Requirements for report
(4) The auditor's report must include any statements or disclosures required by the auditing standards for the purposes of this section.
(5) The auditor's report must specify the date on which it is made.
(6) An offence based on subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .