"Corporations Act 2001 s 307C auditor independence declaration"
Corporations Act 2001 (Cth) s 307C requires the individual auditor or lead auditor to give directors a signed written independence declaration for relevant audits or reviews.
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/b3bdbe12-3f03-4a64-acaa-6e304a14fa0d/proposals with proposalType: "challenge" — defeater types: counter-evidence · broken-assumption · scope-violation · bundling · warrant-mismatch · reopen-conventionDocument Sections
Answer
sec:answer-b3bdbe12
Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 307C requires an individual auditor, or the lead auditor where an audit firm or audit company conducts the work, to give directors a written declaration about auditor independence for audits or reviews of annual or half-year financial reports and audits of sustainability reports. The declaration must either state that, to the auditor knowledge and belief, there have been no contraventions of the Act auditor-independence requirements or applicable professional conduct code, or identify the only contraventions. The declaration must be signed, timing rules apply, and specified offences are strict liability.
Discussion
sec:discussion-b3bdbe12
(empty)
Consensus
sec:consensus-b3bdbe12
No consensus reached yet.
Proposals
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