SDJ Audit Pty Ltd t/a SDJA ABN: 11 624 245 334 P: PO Box 324 SDJ Audit Pty Ltd t/a SDJA West Pennant Hills NSW 2125245 334 ABN: 11 624 M: 0428 074 081 P: PO Box 324 E: simon@sdja.com.au West Pennant Hills NSW 2125 W: www.sdja.com.au M: 0428 074 081 Australian Security Industry Association Limited E: simon@sdja.com.au Auditor’s Independence Declaration under Section 307C of the Corporations Act 2001 to Directors W:the www.sdja.com.au
of Australian Security Industry Association Limited For the Financial Year Ended 30 June 2021
Independent Audit Report to the Members of 2021, Australian I declare that, to the best of my knowledge and belief, during the year ended 30 June there have been: Security Industry Association Limited no contraventions of the auditor independence requirements as set out in the Corporations For(i)the Act Financial Year Ended 30 June 2021 2001 in relation to the audit; and Report on the Audit of the Financial Report (ii)
no contravention of any applicable code of professional conduct in relation to the audit.
Opinion Yours sincerely, We have audited the financial report of Australian Security Industry Association Limited (the Reporting Unit), which comprises the statement of financial position SDJA as at 30 June 2021, the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year ended 30 June 2021, notes to the financial statements, including a summary of significant Simon Joyce accounting Director policies; the directors’ declaration and the subsection 255(2A) Sydney, New Southreport. Wales August 2021 In our opinion, the accompanying financial report presents fairly, in all material aspects, the financial position of Australian Security Industry Association Limited as at 30 June 2021, and its financial performance and its cash flows for the year ended on that date in accordance with: a) the Australian Accounting Standards; and b) the Corporations Act 2001, including: (i) giving a true and fair view of the entity’s financial position as at 30 June 2021 and of its financial performance for the year ended; and (ii) complying with the Corporations Regulations 2001. c) any other requirements imposed by the Reporting Guidelines or Part 3 of Chapter 8 of the Fair Work (Registered Organisations) Act 2009 (the RO Act).
to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Information Other than the Financial Report and Auditor’s Report Thereon The directors are responsible for the other information. The other information obtained at the date of this auditor’s report is in the Directors’ Operating Report accompanying the financial report. Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon. In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the Directors for the Financial Report
The Directors of the Reporting Unit are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards, the Corporations Act 2001, and the RO Act, and for such internal control as the Directors determine Basis for Opinion is necessary to enable the preparation of the financial We conducted our audit in accordance with report that gives a true and fair view and is free from Australian Auditing Standards. Our responsibilities material misstatement, whether due to fraud or error. under those standards are further described in the In preparing the financial report, the Directors are Auditor’s Responsibilities for thebyAudit of the Financial Liability limited a scheme approved under Professional Standards Legislation responsible for assessing the Reporting Unit’s ability to Report section of our report. We are independent of continue as a going concern, disclosing, as applicable, the Reporting Unit in accordance with the ethical matters related to going concern and using the going 3 requirements of the Accounting Professional and concern basis of accounting unless the Directors either Ethical Standards Board’s APES 110 Code of Ethics for intend to liquidate the Reporting Unit or to cease Professional Accountants (the Code) that are relevant operations, or have no realistic alternative but to do so. We declare that management’s use of the going concern basis in the preparation of the financial statements of the Reporting Unit is appropriate.
ASIAL 2021 Annual & Financial Report
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