209Audit of statement

209 Audit of statement S. 209(1) amended by No. 30/2018 s. 51(1). (1) A statement under section 208(1) or an annual return given under section 217I must be given to the Commission with the certificate of a registered company auditor within the meaning of the Corporations Act. S. 209(2) amended by No. 30/2018 s. 51(2). (2) A statement under section 208(2) or an annual return given under section 217J, 217K or 217L must be given to the Commission with the certificate of an independent auditor advising that the statement has been audited in accordance with Australian Accounting Standards as specified in section 334(1) of the Corporations Act. (3) A certificate under subsection (1) or (2) must state that the auditor— (a) was given full and free access at all reasonable times to all accounts, records, documents and papers relating directly or indirectly to any matter required to be specified in the statement; and (c) received all information and explanations that the auditor requested in respect of any matter required to be specified in the statement; and (d) has no reason to believe that any matter stated in the statement is not correct. S. 209(4) amended by No. 30/2018 s. 51(3)(4). (4) A statement or an annual return given under section 217I, 217J, 217K or 217L is to be taken not to have been given to the Commission unless the certificate required by this section is attached to the statement or the annual return, as the case requires.