According to section 311 of the Corporations Act 2001 (Cth), the auditor of the company's financial report must

a. State whether the financial report is in accordance with the Corporations Act 2001 (Cth).

b. Notify the Australian Securities and Investments Commission (ASIC) if reasonable grounds exist to suspect that a contravention of the Corporations Act 2001 (Cth) has occurred.

c. State whether the auditor has been given all information, explanation and assistance necessary for the conduct of the audit.

d.State whether the company has kept the financial and other records and registers required under the Corporations Act 2001 (Cth).