Section 332B — Corporations Act 2001 (Cth)

(1) Subject to subsection (2), an annual transparency report must contain the information prescribed by the regulations.

(2) The report may omit information that would otherwise be included under subsection (1) if the inclusion of the information is likely to result in unreasonable prejudice to the transparency reporting auditor. If material is omitted, the report must say so.

Related sections

• s 331AL — Fees and expenses of auditors
• s 332 — Meaning of transparency reporting auditor and transparency reporting year
• s 332A — Transparency reporting auditors must publish annual transparency reports
• s 332C — Extension of period for publication of annual transparency report
• s 332D — Exemption orders—applications by transparency reporting auditors
• s 332E — Exemption orders—class orders for transparency reporting auditors

Research how courts apply s 332B

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