Speech Pathology Australia Annual Report 2023

AUDITOR’S INDEPENDENCE DECLARATION

AUDITOR’S INDEPENDENCE DECLARATION As lead auditor for the audit of the financial report of The Speech Pathology Association of Australia Ltd for the year ended 31 December 2023, I declare that, to the best of my knowledge and belief, there have been no contraventions of: (a) the auditor independence requirements as set out in the Corporations Act 2001 in relation to the audit; and (b) any applicable code of professional conduct in relation to the audit. As lead auditor for the audit of the financial report of The Speech Pathology Association of Australia Ltd for the year ended 31 December 2023, I declare that, to the best of my knowledge and belief, there have been no contraventions of: (a) the auditor independence requirements as set out in the Corporations Act 2001 in relation to the audit; and (b) any applicable code of professional conduct in relation to the audit. As lead auditor for the audit of the financial report of The Speech Pathology Association of Australia Ltd for the year ended 31 December 2023, I declare that, to the best of my knowledge and belief, there have been no contraventions of: (a) the auditor independence requirements as set out in the Corporations Act 2001 in relation to the audit; and (b) any applicable code of professional conduct in relation to the audit. AUDITOR’S INDEPENDENCE DECLARATION

HLB Mann Judd

Michael Gummery

Chartered Accountants

Partner

HLB Mann Judd Melbourne 27 March 2024

Michael Gummery

Chartered Accountants

Partner

HLB Mann Judd

Michael Gummery

Melbourne 27 March 2024

Chartered Accountants

Partner

Melbourne 27 March 2024

Śůď͘ ĐŽŵ͘ĂƵ ,> DĂŶŶ :ƵĚĚ ;s/ Ϳ WĂƌƚŶĞƌƐŚŝƉ E ϮϬ ϲϵϲ ϴϲϭ ϳϭϯ >ĞǀĞů ϵ͕ ϱϱϬ ŽƵƌŬĞ ^ƚƌĞĞƚ͕ DĞůďŽƵƌŶĞ s/ ϯϬϬϬ ͮ 'WK Ždž ϮϴϱϬ͕ DĞůďŽƵƌŶĞ s/ ϯϬϬϭ d͗ нϲϭ ;ϬͿ ϯ ϵϲϬϲ ϯϴϴϴ &͗ нϲϭ ;ϬͿ ϯ ϵϲϬϲ ϯϴϬϬ ͗ ŵĂŝůďŽdžΛŚůďǀŝĐ͘ ĐŽŵ͘ ĂƵ >ŝĂďŝůŝƚLJ ůŝŵŝƚĞĚ ďLJ Ă ƐĐŚĞŵĞ ĂƉƉƌŽǀĞĚ ƵŶĚĞƌ WƌŽĨĞƐƐŝŽŶĂů ^ƚĂŶĚĂƌĚƐ >ĞŐŝƐůĂƚŝŽŶ͘ ,> DĂŶŶ :ƵĚĚ ;s/ Ϳ WĂƌƚŶĞƌƐŚŝƉ ŝƐ Ă ŵĞŵďĞƌ ŽĨ ,> /ŶƚĞƌŶĂƚŝŽŶĂů͕ ƚŚĞ ŐůŽďĂů ĂĚǀŝƐŽƌLJ ĂŶĚ ĂĐĐŽƵŶƚŝŶŐ ŶĞƚǁŽƌŬ Śůď͘ ĐŽŵ͘ĂƵ ,> DĂŶŶ :ƵĚĚ ;s/ Ϳ WĂƌƚŶĞƌƐŚŝƉ E ϮϬ ϲϵϲ ϴϲϭ ϳϭϯ >ĞǀĞů ϵ͕ ϱϱϬ ŽƵƌŬĞ ^ƚƌĞĞƚ͕ DĞůďŽƵƌŶĞ s/ ϯϬϬϬ ͮ 'WK Ždž ϮϴϱϬ͕ DĞůďŽƵƌŶĞ s/ ϯϬϬϭ d͗ нϲϭ ;ϬͿ ϯ ϵϲϬϲ ϯϴϴϴ &͗ нϲϭ ;ϬͿ ϯ ϵϲϬϲ ϯϴϬϬ ͗ ŵĂŝůďŽdžΛŚůďǀŝĐ͘ ĐŽŵ͘ ĂƵ >ŝĂďŝůŝƚLJ ůŝŵŝƚĞĚ ďLJ Ă ƐĐŚĞŵĞ ĂƉƉƌŽǀĞĚ ƵŶĚĞƌ WƌŽĨĞƐƐŝŽŶĂů ^ƚĂŶĚĂƌĚƐ >ĞŐŝƐůĂƚŝŽŶ͘ ,> DĂŶŶ :ƵĚĚ ;s/ Ϳ WĂƌƚŶĞƌƐŚŝƉ ŝƐ Ă ŵĞŵďĞƌ ŽĨ ,> /ŶƚĞƌŶĂƚŝŽŶĂů͕ ƚŚĞ ŐůŽďĂů ĂĚǀŝƐŽƌLJ ĂŶĚ ĂĐĐŽƵŶƚŝŶŐ ŶĞƚǁŽƌŬ Śůď͘ ĐŽŵ͘ĂƵ ,> DĂŶŶ :ƵĚĚ ;s/ Ϳ WĂƌƚŶĞƌƐŚŝƉ E ϮϬ ϲϵϲ ϴϲϭ ϳϭϯ >ĞǀĞů ϵ͕ ϱϱϬ ŽƵƌŬĞ ^ƚƌĞĞƚ͕ DĞůďŽƵƌŶĞ s/ ϯϬϬϬ ͮ 'WK Ždž ϮϴϱϬ͕ DĞůďŽƵƌŶĞ s/ ϯϬϬϭ d͗ нϲϭ ;ϬͿ ϯ ϵϲϬϲ ϯϴϴϴ &͗ нϲϭ ;ϬͿ ϯ ϵϲϬϲ ϯϴϬϬ ͗ ŵĂŝůďŽdžΛŚůďǀŝĐ͘ ĐŽŵ͘ ĂƵ >ŝĂďŝůŝƚLJ ůŝŵŝƚĞĚ ďLJ Ă ƐĐŚĞŵĞ ĂƉƉƌŽǀĞĚ ƵŶĚĞƌ WƌŽĨĞƐƐŝŽŶĂů ^ƚĂŶĚĂƌĚƐ >ĞŐŝƐůĂƚŝŽŶ͘ ,> DĂŶŶ :ƵĚĚ ;s/ Ϳ WĂƌƚŶĞƌƐŚŝƉ ŝƐ Ă ŵĞŵďĞƌ ŽĨ ,> /ŶƚĞƌŶĂƚŝŽŶĂů͕ ƚŚĞ ŐůŽďĂů ĂĚǀŝƐŽƌLJ ĂŶĚ ĂĐĐŽƵŶƚŝŶŐ ŶĞƚǁŽƌŬ

26 Speech Pathology Australia | 2023 Annual Report