The CLERP 9 Act requires the auditor to make an annual declaration, addressed to the board of directors, that the auditor has maintained independence in accordance with the Act and the rules of the professional accounting bodies.

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The CLERP 9 Act (Corporate Law Economic Reform Program Act 2004) in Australia includes provisions that require auditors to make an annual independence declaration to the board of directors, affirming that they have maintained independence in accordance with the Act and the rules of professional accounting bodies. This is part of the Act's broader aim to enhance auditor independence and improve the quality of financial reporting.

The CLERP 9 Act Requires the Auditor to Make an Annual