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appropriateness of accounting policies used and the reasonableness of
accounting estimates made by the committee, as well as evaluating the overall
presentation of the financial report.
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion.
Opinion
In our opinion, the financial report presents fairly, in all material respects (or gives a true
and fair view –refer to the applicable state/territory Act), the financial position of Zero
Emissions Noosa Inc as at 31 December 2025 and (of) its financial performance
for the year then ended in accordance with the accounting policies described in Note 1 to
the financial statements, and the requirements of the Associations Incorporation Act
QLD.
Basis of Accounting and Restriction on Distribution
Without modifying our opinion, we draw attention to Note 1 to the financial statements,
which describes the basis of accounting.
The financial report has been prepared to assist Zero Emissions Noosa Inc to meet the
requirements of the Associations Incorporation Act QLD. As a result, the financial report
may not be suitable for another purpose.
Auditor’s signature: Louise McNeich
Auditor’s address: PO Box 563, Cooroy Qld 4563
Auditor's Report
Association Report ZERO EMISSIONS NOOSA
Zero Emissions Noosa Inc. | Operational Report 2025 · Page 28
Page 273 of 438
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