The Corporate Law Economic Reform Program became law on 1 July 2004 .

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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.