To the Board of Directors of Cobalt Blue Holdings Limited
Independent Auditor’s Report
Auditor’s Independence Declaration under section 307C of the Corporations Act 2001
As lead audit director for the audit of the financial statements of Cobalt Blue Holdings Limited for the financial year ended 30 June 2022, I declare that to the best of my knowledge and belief, there have been no contraventions of: (a)
the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and
(b)
any applicable code of professional conduct in relation to the audit.
Yours sincerely
Independent Auditor’s Report to the Members of Cobalt Blue Holdings Limited To the Board of Directors ofthe Cobalt Blue Holdings Limited Report on the Audit Financial Report Nexia Sydney Auditof Pty Limited
To the Board of Directors of Cobalt Blue Holdings Limited Opinion Auditor’s Independence Declaration under section 307C of the Corporations Act 2001 We have audited the financial report of Cobalt Blue Holdings Limited (the Company and its subsidiaries (the GroupGroup)), which comprises the consolidated statement of financial position as at 30 June 2022, the Auditor’s Independence Declaration under section 307C of theLimited Corporations Act 2001 As lead auditstatement director forofthe auditorof loss the financial statements of Cobalt Blue Holdings for the of consolidated profit and other comprehensive income, consolidated statement financial year ended 30 June 2022, I declare that to the best of my knowledge and belief, there have been changes in equity and consolidated statement of cash flows for the year then ended, and notes to the no of:including financial a summary significant policies, and the directors’ declaration. Ascontraventions leadstatements, audit director for the audit ofofthe financialaccounting statements of Cobalt Blue Holdings Limited for the
yearthe ended 30 June 2022, I declare to the isbest of my knowledge belief, there Infinancial our opinion, accompanying financial report ofthat the Group in accordance with the and Corporations Act have been Andrew Hoffmann (a) the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and no contraventions of: 2001, including: Director
(b) i) any applicable codefair of view professional conductfinancial in relation to the as audit. giving a true and of the Group’s position at 30 June 2022 and of its financial (a) performance the auditor for independence requirements of the Corporations Act 2001 in relation to the audit; and the year then ended; and
complying with Australian Standards the Corporations Regulations 2001. (b)ii) 19 any applicable code of Accounting professional conductand in relation to the audit. Date: September 2022 Yours sincerely Basis for opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those Yours sincerely standards are further described in the ‘auditor’s responsibilities for the audit of the financial report’ section of our report. We are independent of the Group in accordance with the Corporations Act 2001 and the ethical of Pty the Limited Accounting Professional & Ethical Standards Board’s APES 110 Code of Ethics Nexiarequirements Sydney Audit for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.
Nexia Sydney Pty Limited We confirm that the Audit independence declaration required by the Corporations Act 2001, which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor’s report.
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Andrew We believeHoffmann that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Director
Key audit matters Key audit are 2022 those matters that, in our professional judgement, were of most significance in our Date: 19 matters September Andrew Hoffmann audit of the financial report of the current period. These matters were addressed in the context of our Director audit of the financial report as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
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