In conducting our audit, we followed applicable independence requirements of Australian professional ethical pronouncements.
In our opinion, the financial report presents fairly, in all material respects, the financial position of Swan Christian Education Association Inc as at 31 December 2012 and of its financial performance for the year then ended in accordance with the accounting policies described in Note 1 to the financial report.
Without modifying our opinion, we draw attention to Note 1 of the financial report, which describes the basis of accounting. The financial report has been prepared for distribution to members for the purpose of fulfilling the directors’ financial reporting obligations under the Association’s constitution. As a result, the financial report may not be suitable for another purpose.
BENTLEYS
CHRIS WATTS CA
Chartered Accountants
Director
th
DATED at PERTH this 6 day of May 2013
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