Independent auditor’s report
Auditor General
INDEPENDENT AUDITOR’S REPORT 2025 Electricity Networks Corporation (trading as Western Power)
To the Parliament of Western Australia Opinion I have audited the financial report of the Electricity Networks Corporation (trading as Western Power) (the Corporation) which comprises: • the statement of financial position as at 30 June 2025, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended • notes comprising a summary of material accounting policies • the directors’ declaration. In my opinion, the financial report of the Corporation is prepared in accordance with the Government Trading Enterprises Act 2023 and the Government Trading Enterprises Regulations 2023, and: • gives a true and fair view of the financial position as at 30 June 2025 and of its performance for the year then ended • is in accordance with Australian Accounting Standards. Basis for opinion I conducted my audit in accordance with Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial report section of my report. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Other information The directors are responsible for the other information. The other information is the information in the Corporation’s annual report for the year ended 30 June 2025, but not the financial report and my auditor’s report. My opinion on the financial report does not cover the other information and accordingly, I do not express any form of assurance conclusion thereon. In connection with my audit of the financial report, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or my knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I did not receive the other information prior to the date of this auditor’s report. When I do receive it, I will read it and if I conclude that there is a
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Western Power Annual Report 2025
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