EQ Resources Limited Annual Report 2021

70 EQ Resources Limited Annual Report 2021 Independent Auditor’s Report continued Independent Auditor’s Report to the Members of EQ Resources Limited • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the Group financial report. We are responsible for the direction, supervision and performance of the Group audit. We remain solely responsible for our audit opinion. We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Report on the Remuneration Report Opinion on the Remuneration Report We have audited the Remuneration Report included in pages 26 to 33 of the Directors Report for the year ended 30 June 2021. In our opinion, the Remuneration Report of EQ Resources Limited for the year ended 30 June 2021, complies with section 300A of the Corporations Act 2001 . Responsibilities The Directors of the Company are responsible for the preparation and presentation of the Remuneration Report in accordance with section 300A of the Corporations Act 2001 . Our responsibility is to express an opinion on the Remuneration Report, based on our audit conducted in accordance with Australian Auditing Standards. Nexia Melbourne Audit Pty Ltd Geoff S. Parker Melbourne Director Dated this 27 th day of September 2021.