Reference Material

The Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004

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became law on 1 July 2004 . You need to put in place adequate measures, processes and procedures to meet the new obligations of the Corporations Act 2001, especially if you’re involved in auditing and company financial reporting.

CEOs and CFOs must make a written declaration to the Board that the financial statements are in accordance with the Corporations Act 2001 and Accounting Standards, that the statements present a true and fair view of the company’s financial position and that the company’s financial records have been kept in accordance with the Corporations Act 2001.

Internal Controls for Small Business by Susan Campbell CPA and Judy Hartcher 2003©

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Sarbanes Oxley Compliance Summary

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Sarbanes Oxley Act 2002 (USA)

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Australian Legislation

Australian Capital Territory

Public Interest Disclosure Act 1994

South Australia

Whistleblower Protection Act 1993

Victoria

Whistleblowers Protection Act 2001 (Word document)

Western Australia

Public Interest Disclosure Act 2002

N.S.W.

Protected Disclosures Act 1994

Tasmania

Public Interest Disclosures Act 2002

Queensland

Whistleblowers Protection Act 1994