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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 or disclosing entity whose financial report is being prepared or audited.

 



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