"After all, they have been audited and found to be in "compliance" with the Corporations Act."
Nearly, but not quite.
Conducting the audit will be required for compliance with the Corporations Act, but the accounting practices themselves will be measured against the accounting standards. I know - it must be confusing.
Good to admit when you're clearly flagging. I occasionally get my 'a's and 'o's mixed up, mind.
General Discussion, page-506
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