Independent Audit Report INDEPENDENT AUDITOR’S REPORT To the Attorney-General Opinion In my opinion, the financial statements of the Australian Human Rights Commission (the Commission) for the year ended 30 June 2021: (a) comply with Australian Accounting Standards – Reduced Disclosure Requirements and the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015; and (b) present fairly the financial position of the Commission as at 30 June 2021 and its financial performance and cash flows for the year then ended. The financial statements of the Commission, which I have audited, comprise the following as at 30 June 2021 and for the year then ended: • • • • • • Statement by the Accountable Authority and Chief Finance Officer; Statement of Comprehensive Income; Statement of Financial Position; Statement of Changes in Equity; Cash Flow Statement; and Notes to the financial statements, comprising a summary of significant accounting policies and other explanatory information. Basis for opinion I conducted my audit in accordance with the Australian National Audit Office Auditing Standards, which incorporate the Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Commission in accordance with the relevant ethical requirements for financial statement audits conducted by the Auditor-General and his delegates. These include the relevant independence requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) to the extent that they are not in conflict with the Auditor-General Act 1997. I have also fulfilled my other responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Material Uncertainty relating to Going Concern I draw attention to the Going Concern note in the Overview section of the financial statements which indicates that there is material uncertainty as to whether the Commission will be able to establish a sustainable funding model and therefore whether it will be able to realise its assets and settle its liabilities in the ordinary course of business and at the amounts stated in the financial statements. These events or conditions, together with the other matters set forth in the Overview, indicate that a material uncertainty exists that may cast significant doubt on the Commission’s ability to continue as a going concern. My opinion is not modified in respect of this matter. Accountable Authority’s responsibility for the financial statements As the Accountable Authority of the Commission, the President is responsible under the Public Governance,Performance and Accountability Act 2013 (the Act) for the preparation and fair presentation of annual financial statements that comply with Australian Accounting Standards – Reduced Disclosure Requirements and the rules made under the Act. The President is also responsible for such internal control as the President determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. GPO Box 707, Canberra ACT 2601 38 Sydney Avenue, Forrest ACT 2603 Phone (02) 6203 7300 Annual Report 2020–2021 Australian Human Rights Commission 85