Australia Corporations Act 2001 (Cth) s307C: s 307C Auditors: give the directors a written independence declaration

The individual auditor, or the lead auditor for an audit firm or company, gives the directors a written declaration that, to the best of their knowledge and belief, there have been no contraventions of the auditor independence requirements of the Act or any applicable code of professional conduct for the audit or review, or details those contraventions. The declaration is included in the directors' report.