[The Auditors Institute Ltd]

Hello Jason

Thanks for the question.

The view being provided by you as the fund auditor, although being provided presumably some time in the 2025 income year, is of the state of affairs of the income year being audited, that being the year ended 30 June 2023.

As the disqualification of the two individual trustees did not occur until the 2024 income year, it would seem there is no breach of Section 126K of the SIS Act for the 2023 income year.

Best regards

The Auditors Institute