INDEPENDENT AUDITOR’S REVIEW REPORT To the members of OzAurum Resources Limited
Independent Auditor’s Review Report Report on the Interim financial report Conclusion
We have reviewed the accompanying interim financial report of OzAurum Resources Limited (“the company”) which comprises the consolidated statement of financial position as at 31 December 2021, the consolidated statement of profit or loss and other comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the half-year ended on that date, notes comprising a summary of significant accounting policies and other explanatory information, and the directors’ declaration, for the Group comprising the company and the entity it controlled at the half-year end or from time to time during the half-year.
Based on our review, which is not an audit, we have not become aware of any matter that makes us believe that the interim financial report of OzAurum Resources Limited does not comply with the Corporations ActAUDITOR’S 2001 including: INDEPENDENT REVIEW REPORT To the members of OzAurum Resources Limited (a) giving a true and fair view of the Group’s financial position as at 31 December 2021 and of performance the half-year Reportitson the Interimfor financial reportended on that date; and
(b) complying with Accounting Standard AASB 134 Interim Financial Reporting and the Conclusion Corporations Regulations 2001. We have reviewed the accompanying interim financial report of OzAurum Resources Limited (“the Basis for conclusion company”) which comprises the consolidated statement of financial position as at 31 December 2021, the consolidated statement of profit or loss and other comprehensive income, the We conducted our review in accordance with ASRE 2410 Review of a Financial Report Performed consolidated statement of changes in equity and the consolidated statement of cash flows for the by the Independent Auditor of the Entity. Our responsibilities are further described in the Auditor’s half-year ended on that date, notes comprising a summary of significant accounting policies and responsibilities for the review of the financial report section of our report. We are independent of other explanatory information, and the directors’ declaration, for the Group comprising the the company in accordance with the auditor independence requirements of the Corporations Act company and the entity it controlled at the half-year end or from time to time during the half-year. 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES Code of Ethics Independence Standards) (the Based 110 on our review, whichforis Professional not an audit,Accountants we have not (including become aware of any matter that makes Code) that are relevant to our audit of the annual financial report in Australia. We have also fulfilled us believe that the interim financial report of OzAurum Resources Limited does not comply with the our other ethical Corporations Actresponsibilities 2001 including:in accordance with the Code. Material uncertainty related to going concern (a) giving a true and fair view of the Group’s financial position as at 31 December 2021 and of its performance for the half-year ended on that date; and We draw attention to Note 1(a) in the financial report, which indicates that a material uncertainty exists that may cast doubt on the Group’s abilityInterim to continue as a going concern. (b) complying withsignificant Accounting Standard AASB 134 Financial Reporting and Our the conclusion is not modified in respect of this matter. Corporations Regulations 2001. Responsibility of the directors for the financial report Basis for conclusion Theconducted directors ofour thereview Company are responsible for the2410 preparation interim financial report that We in accordance with ASRE Reviewof ofthe a Financial Report Performed gives true and fair view in accordance with Australian Accounting Standards and the by theaIndependent Auditor of the Entity. Our responsibilities are further described in Corporations the Auditor’s Act 2001 and for internal control as the directors is necessary to enable the responsibilities for such the review of the financial report sectiondetermine of our report. We are independent of preparation of the interim financial report that gives a true and fair view and is free from material the company in accordance with the auditor independence requirements of the Corporations Act misstatement, whether due to fraudof orthe error. 2001 and the ethical requirements Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the annual financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code. Material uncertainty related to going concern We draw attention to Note 1(a) in the financial report, which indicates that a material uncertainty exists that may cast significant doubt on the Group’s ability to continue as a going concern. Our conclusion is not modified in respect of this matter. Responsibility of the directors for the financial report
ASX:OZM
The directors of the Company are responsible for the preparation of the interim 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 Financial Report for the half-year ended 31 December 2021 | 25 preparation of the interim financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error.
