31 AMEC R eport 2018 W e a r e i ndependent of t he A s s oc i a t i on i n a c c or da nc e w i t h t he et hi c a l r equi r e m ent s of t he A c c ou nt i ng P r of es s i ona l a nd E t hi c a l S t a nda r d s B oa r d s A P E S 110 C od e of E t hi c s f or P r of es s i ona l A c c ou nt a nt s t he C ode t ha t a r e r el ev a nt t o our a ud i t of t he Fi n a n c i a l R epor t i n A us t r a l i a W e h a v e f ul f i l l ed our ot her et hi c a l r e s pons i bi l i t i e s i n a c c or da n c e w i t h t h e C ode R e s t r i c t i o n o n us e a nd di s t r i bu t i o n The Fi na n c i a l R epor t ha s been pr e pa r ed t o a s s i s t t he C ounc i l l or s of t he A s s o c i a t i on i n c o m pl y i ng w i t h t he f i na n c i a l r epor t i ng r equi r em ent s of s ec t i on 74 of t he A s s oc i a t i on s I nc or por a t i on A c t 20 15 A s a r es ul t t he Fi n a nc i a l R epor t a nd t hi s A udi t or s R epor t m a y not b e s ui t a bl e f or a not her pur pos e O u r opi ni on i s not m odi f i ed i n re s p e c t o f th i s m a tte r O ur r epor t i s i nt ended s ol el y f or t h e m e m ber s of A s s oc i a t i on a nd s h oul d not be u s ed by pa r t i e s ot he r t ha n t he m e m ber s of t he A s s oc i a t i on W e di s c l a i m a n y a s s u m pt i on of r e s pons i bi l i t y f or a n y r el i a nc e on t hi s r epor t or on t he Fi n a nc i a l R epor t t o w hi c h i t re l a te s to a ny per s on ot her t h a n t he m e m ber s of t he A s s o c i a t i on or f or a ny ot her pur pos e t ha n t ha t f or w hi c h i t w a s pr ep a r ed R e s p o n s ib il i t ie s o f t he C o un c i l l o r s of t he A s s o c i a t i on of t he F i na nc i a l R e por t C ounc i l l or s a r e r e s pons i bl e f or P r epa r i ng t he Fi n a nc i a l R epor t t h a t gi v e s a t r ue a nd f a i r v i e w i n a c c or da nc e w i t h A u s t r a l i a n A c c ount i ng S t a nda r d s a nd t he A s s oc i a t i on s I nc or por a t i on A c t 20 15 W A I m pl e m ent i ng ne c es s a r y i nt er na l c ont r ol t o ena bl e t he pr ep a r a t i on of Fi na n c i a l R epor t t ha t i s f r ee f r om m a t er i a l m i s s t a t e m ent w het her due t o f r a ud or er r or A s s es s i ng t he A s s oc i a t i on s a bi l i t y t o c ont i nue a s a goi ng c on c er n a n d w het her t he us e of t he goi ng c o nc er n ba s i s of a c c ount i ng i s a ppr opr i a t e Thi s i nc l udes di s c l o s i ng a s a ppl i c a bl e m a t t er s r el a t ed t o goi ng c on c er n a nd u s i ng t he goi ng c on c er n ba s i s of a c c ount i ng unl e s s t hey ei t her i nt e nd t o l i qui d a t e t h e A s s oc i a t i on or t o c e a s e oper a t i ons or ha v e no r ea l i s t i c a l t er na t i v e but t o do s o