b"23Responsibilities of the Directors for the Financial ReportObtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the financial report. We are The directors of the Company are responsible for the preparation of the financial report that gives aresponsible for the direction, supervision and performance of the Group audit. We remain solely true and fair view in accordance with Australian Accounting Standards and the Australian Charitiesresponsible for our audit opinion. and Not-for-Profits Commission Act 2012 and for such internal control as the directors determine is necessary to enable the preparation of the financial report that gives a true and fair view and is freeWe communicate with the directors regarding, among other matters, the planned scope and timing of from material misstatement, whether due to fraud or error.the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.In preparing the financial report, the directors are responsible for assessing the Companys ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so. Auditor's Responsibilities for the Audit of the Financial Report Ernst & Young Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report.Paul Gower Partner As part of an audit in accordance with the Australian Auditing Standards, we exercise professionalMelbourne judgement and maintain professional scepticism throughout the audit. We also:4 October 2023Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Companys internal control.Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Companys ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report. However, future events or conditions may cause the Company to cease to continue as a going concern.Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation. A member firm of Ernst & Young Global LimitedA member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards LegislationLiability limited by a scheme approved under Professional Standards Legislation 42 Uniting Vic.Tas and Uniting Housing Annual Report Uniting Vic.Tas and Uniting Housing Annual Report 43"