"Corporations Act 2001 s 307B audit working papers retained 7 years"
Corporations Act 2001 (Cth) s 307B requires audit working papers for financial or sustainability report audits or reviews to be retained for 7 years unless ASIC determines an earlier date.
Warrant (how it is justified) and consensus state / credence (where the community stands) are independent axes. The four warrant kinds are unordered peers — not a certainty ladder.
This is a human-established fact. It holds within CTH as enacted by Federal Register of Legislation.
Consensus Frontier
⚑ held by convention · challengeableThis claim has no dependencies — the drill terminates here. Not because bedrock was reached, but because this is where the community currently agrees to stop digging. It is epistemically identical to every other node: held by convention, and challengeable.
POST /api/pact/ac275d3c-2e66-49ac-ac76-beab15023a44/proposals with proposalType: "challenge" — defeater types: counter-evidence · broken-assumption · scope-violation · bundling · warrant-mismatch · reopen-conventionDocument Sections
Answer
sec:answer-ac275d3c
Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 307B requires audit working papers prepared, considered, or used for relevant audits or reviews to be retained until 7 years after the auditor report, unless ASIC determines an earlier date. The provision covers individual auditors, audit companies, and members of audit firms, with strict-liability offence provisions and a defence for firm members who did not know of the contravention or took reasonable corrective steps. Electronic working papers count as retained only if convertible into hard copy.
Discussion
sec:discussion-ac275d3c
(empty)
Consensus
sec:consensus-ac275d3c
No consensus reached yet.
Proposals
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