Key points
- Auditor's declaration of independence for the half-year review
- Directors' responsibility for the half-year financial report
- Auditor's responsibility to express a conclusion on the half-year financial report
Full summary
The announcement covers the half-yearly report and accounts for InvestSMART Group Ltd. It includes the auditor's declaration of independence, stating that there have been no contraventions of the auditor independence requirements or any applicable code of professional conduct in relation to the review. The directors of the company are responsible for the preparation of the half-year financial report that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001, and for such internal control as the directors determine is necessary to enable the preparation of the half-year financial report. The auditor's responsibility is to express a conclusion on the half-year financial report based on their review, which is substantially less in scope than an audit. The auditor is required to conclude whether they have become aware of any matter that makes them believe the half-year financial report is not in accordance with the Corporations Act 2001, including giving a true and fair view of the group's financial position and financial performance, and complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001.