Workplace Relations Act 1996 - Determination of reporting guidelines for the purposes of section 253 of RAO Schedule (12/10/2004)
Auditor’s StatementAuditor’s Statement
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Auditor’s Statement
- The auditor’s statement required under section 257(5) of the RAO Schedule must include a declaration as to whether in the auditor’s opinion the general purpose financial report is presented fairly in accordance with any of the following that apply in relation to the reporting unit:
(a) the Australian Accounting Standards;
(b) in relation to recovery of wages activity;
(i) that the scope of the audit encompassed recovery of wages activity;
(ii) that the financial statements and notes and recovery of wages activity financial report properly and fairly report all information required by the reporting guidelines of the Industrial Registrar, including;
- any fees charged to or reimbursements of expenses claimed from members and others for recovery of wages activity; and
- any donations or other contributions deducted from recovered money; and
(c) any other requirements imposed by these Reporting Guidelines or Part 3 of Chapter 8 of the RAO Schedule.