The auditor’s objective is to express an opinion on whether the Remuneration Report complies with section 300A of the Act.

Section 300A applies to any disclosing entity^[1] that is a company. In recognition of the section 300A requirements and so as to avoid unnecessary duplication, Accounting Standard AASB 124 Related Party Disclosures lists certain disclosure requirements that do not apply to disclosing entities that are companies.