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Local Government (General) Regulation 2021
227Matters to be taken into consideration by auditor
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227 Matters to be taken into consideration by auditor
227 Matters to be taken into consideration by auditor
For the purposes of section 415(3) of the Act, the matters that an auditor must consider and provide comment on in auditing a council’s financial reports are the matters that the Code requires an auditor to consider and provide comment on.