Basis for Conclusion and Opinion
Basis for Conclusion
Our review has been conducted in accordance with Australian Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance (ASSA 5000) issued by the AUASB. Our review includes obtaining limited assurance about whether the specified Sustainability Disclosures Limited Assurance are free from material misstatement.
In applying the relevant criteria, we note that subsection 296C(1) of the Act includes a requirement to comply with AASB S2.
Our conclusion is based on the procedures we have performed and the evidence we have obtained in accordance with ASSA 5000. The procedures in a review vary in nature and timing from, and are less in extent than for, an audit. Consequently, the level of assurance obtained in a review is substantially lower than the assurance that would have been obtained had an audit been performed. See the ‘Summary of the Work Performed’ section of our report below.
Basis for Opinion
Our audit has been conducted in accordance with ASSA 5000. Our audit includes obtaining reasonable assurance that the specified Sustainability Disclosures Reasonable Assurance are free from material misstatement.
Basis for Conclusion and Opinion
Our responsibilities under ASSA 5000 are further described in the Auditor’s Responsibilities section of this report.
We are independent of the Company in accordance with the applicable ethical requirements of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) issued by the Accounting Professional & Ethical Standards Board Limited (November 2018 incorporating all amendments to June 2024) (the Code), together with the ethical requirements in the Act, that are relevant to our review /audit of the specified Sustainability Disclosures Limited Assurance and specified Sustainability Disclosures Reasonable Assurance, (together, the “specified Sustainability Disclosures”) and public interest entities in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.
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