42Annual report to include performance assurance report

42 Annual report to include performance assurance report

42 Annual report to include performance assurance report

(1) The performance statements included in the annual report must be accompanied by a report prepared by an independent auditor who has reviewed the performance statements in accordance with ASAE 3000.

(2) In this section—

ASAE 3000 means the standard on assurance engagements ASAE 3000 (Assurance Engagements Other than Audits or Reviews of Historical Financial Information) published in July 2007 by the Auditing and Assurance Standards Board.

performance statements means the statements mentioned in section 693(2)(a)(ii) to (iv) of the Law.