24Auditor’s certificate

24 Auditor’s certificate

(1) For the purposes of subsection 142(5) of the Act, 90 days is prescribed.

Note: This is the period (after the end of an accounting period) within which the auditor of an airport‑operator company must give the company a certificate relating to the company’s accounts and statements.

(2) For the purposes of subsection 142(5) of the Act, the following information is prescribed: (a) whether, in the auditor’s opinion: (i) the company concerned has kept financial records (within the meaning of the Corporations Act 2001) sufficient to enable financial statements (within the meaning of that Act) to be prepared and audited; and (ii) the auditor has been given all information, explanation and assistance necessary to carry out the audit; (b) whether, in the auditor’s opinion, the reports of the company concerned, prepared for the purposes of section 22 of this instrument: (i) comply with Part 7 of the Act, section 22 of this instrument and the relevant accounting standards made under Part 2M.5 of the Corporations Act 2001; and (ii) give a true and fair view of the company’s operations; (c) if the auditor considers that the reports prepared for the purposes of section 22 do not comply with Part 7 of the Act, section 22 of this instrument or the relevant accounting standards made under Part 2M.5 of the Corporations Act 2001, or do not give a true and fair view—why they do not do so; (d) details of any matter that, in the opinion of the auditor, should be reported to the ACCC. (3) Paragraphs (2)(a), (b) and (c) do not apply if the certificate is in the form required by the Corporations Act 2001 for an auditor’s report under Part 2M.3 of that Act.