Our firm applies Australian Standard on Quality Management ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements , which requires the firm to design, implement and operate a system of quality management, including policies and procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements.
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion and opinion.
Other Information
The directors of the Company are responsible for the other information. The other information comprises the information included in the Sustainability Report (Climate Statements) for the year ended 30 June 2026, but does not include the specified Sustainability Disclosures and our auditor's report thereon. Our conclusion on the specified Sustainability Disclosures Limited Assurance and opinion on the specified Sustainability Disclosures Reasonable Assurance do not cover the other information and we do not express any form of assurance conclusion or opinion thereon. We have issued a separate opinion on the Financial Report, including the Remuneration Report, included in the Corporate Report. We have issued a separate limited assurance conclusion on other Selected Subject Matter information included in the Assurance Statements section of Corporate Report. Our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the specified disclosures, or our knowledge obtained when conducting the review or audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Responsibilities for the specified Sustainability Disclosures
The directors of the Company are responsible for:
• The preparation of the specified Sustainability Disclosures in accordance with the Act.
• Designing, implementing and maintaining such internal controls necessary to enable the preparation of the specified disclosures, in accordance with the Act that is free from material misstatement, whether due to fraud or error.
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