Each director of a company, registered scheme, registrable superannuation entity or disclosing entity takes all reasonable steps to comply with, or to secure compliance with, Part 2M.2 (financial and sustainability records) and Part 2M.3 (financial and sustainability reporting), and the audit rotation approval rules in ss 324DAA to 324DAC. Failure is a civil penalty contravention; dishonest failure is an offence. Directors cannot delegate this responsibility away; reviewing and understanding the financial statements is part of it.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.