Section 301A — Corporations Act 2001 (Cth)

Audit of annual sustainability report

An entity that is required to prepare a sustainability report for a financial year must:

(a) have the sustainability report audited in accordance with Division 3; and

(b) obtain an auditor’s report.

Note: For financial years commencing before 1 July 2030, the requirement to have the sustainability report audited may be modified: see Part 10.77.

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 300B — Annual directors’ report—companies limited by guarantee
s 300C — Annual directors’ report—registrable superannuation entities
s 301 — Audit of annual financial report
s 302 — Disclosing entity must prepare half‑year financial report and directors’ report
s 303 — Contents of half‑year financial report
s 304 — Compliance with accounting standards and regulations

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