Under the Corporations Act 2001, if a company's financial report, when prepared in accordance with accounting standards, would not otherwise give a true and fair view:

the auditors are required to add such information and explanations in the financial report so as to give a true and fair view.

the directors are required to add such information and explanations in the financial report so as to give a true and fair view.

the directors should refer to this situation in their directors' declaration.

no additional information should be added to the financial report.