For audits of a concise financial report prepared under the Corporations Act 2001 (“the Act”) and in accordance with Accounting Standard AASB 1039 Concise Financial Reports (as amended April 2015) (AASB 1039), the auditor complies with the requirements ASA 810 Engagements to Report on Summary Financial Statements. This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to auditors reporting on such engagements.

For audits of other summary financial reports, the auditor complies with Auditing Standard ASA 810 Engagements to Report on Summary Financial Statements.