Section 1454 — Corporations Act 2001 (Cth)

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.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 1451 — Provisions relating to the scope of the amendments of Chapter 7 made by Schedule 2
s 1452 — Amendments of section 1274
s 1453 — Definitions
s 1455 — Audit reforms in Schedule 1 to the amending Act (adoption of auditing standards made by accounting profession before commencement)
s 1456 — Audit reforms in Schedule 1 to the amending Act (new competency standard provisions)
s 1457 — Audit reforms in Schedule 1 to the amending Act (new annual statement requirements for auditors)

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