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CAA Annual Report : 2011
11 I have audited the financial statements of the Company for the financial year ended 30 June 2011. The Company’s Directors are responsible for the preparation and presentation of the financial statements and the information they contain. I have conducted an independent audit of these financial statements in order to express an opinion on them to the members of the Company. My audit has been conducted in accordance with Australian Auditing Standards to provide reasonable assurance as to whether the accounts are free of material misstatement. My procedures included examination, on a test basis, of evidence supporting the amounts and other disclosures in the financial statements, and the evaluation of accounting policies and significant accounting estimates. These procedures have been undertaken to form an opinion as to whether, in all material respects, the financial statements are presented fairly in accordance with Australian Accounting Standards and Statutory requirements so as to present a view which is consistent with my understanding of the Company’s financial position and results of its operations and its cash flows. The audit opinion expressed in this report has been formed on the above basis. In conducting the audit I have complied with the independence requirements of the Corporations Act 2001. I confirm that the independence declaration required by the Corporations Act 2001, provided to the directors of the Chiropractors’ Association of Australia (National) Limited on 6 September 2011, would be in the same terms if provided to the directors as at the date of this auditor’s report. OPINION In my opinion, the financial statement of Chiropractors’ Association of Australia (National) Limited is in accordance with: (a) the Corporations Act 2001 including: (i) giving a true and fair view of the Company’s financial position as at 30 June 2011 and of its performance and cash flows for the financial year ended on that date; and (ii) complying with Accounting Standards and the Corporations Regulations 2001 and other mandatory professional requirements .................................................... J. C. Cheadle F.C.A . Registered Company Auditor Dated: 6 September 2011 FINANCIAL ACCOUNTS AND REPORTS OF CHIROPRACTORS’ ASSOCIATION OF AUSTRALIA (NATIONAL) LIMITED FOR THE YEAR ENDING 30 JUNE 2011 iNDEPENDENT AUDiTOR’S REPORT TO THE mEmBERS
2012 Annual Report