Page 247 - Annual Report 2020

5.6 Independent Auditors’ reports

Independent Auditors’ Reports of Ernst & Young (‘EY Australia’) 1.2 Our opinions
to the members of BHP Group Limited and Ernst & Young LLP 1.2.1 EY Australia Strategic Report
(‘EY UK’) to the members of BHP Group Plc In the opinion of EY Australia, the accompanying Consolidated
For the purpose of these reports, and unless otherwise stated to Financial Statements of the Group are in accordance with the
denote either EY Australia or EY UK specifically, the terms ‘we’ and Australian Corporations Act 2001, including:
‘our’ denote both (i) EY Australia in relation to Australian responsibilities • giving a true and fair view of the consolidated financial position
and reporting obligations to the members of BHP Group Limited, and of the Group as at 30 June 2020 and of its consolidated financial
(ii) EY UK in relation to United Kingdom responsibilities and reporting performance for the year ended on that date; and
obligations to the members of BHP Group Plc. • complying with Australian Accounting Standards and the Australian
BHP (‘the Group’) consists of BHP Group Limited, BHP Group Plc and Corporations Regulations 2001.
the entities they controlled during the year ended 30 June 2020. 1.2.2 EY UK
1. Our opinions arising from our audits In the opinion of EY UK:
1.1 What we have audited • BHP Group Plc’s Consolidated Financial Statements and Parent Governance at BHP
We have audited the Consolidated Financial Statements of the Group Company Financial Statements give a true and fair view of the state
which comprise: of the Group’s and of the Parent Company’s affairs as at 30 June
2020 and of the Group’s profit for the year then ended;
The Group • the Consolidated Financial Statements have been properly
Consolidated balance sheet as at 30 June 2020 prepared in accordance with both IFRSs as adopted by the
European Union and IFRSs as issued by the IASB;
Consolidated income statement for the year then ended • the Parent Company Financial Statements have been properly
Consolidated statement of comprehensive income for the year prepared in accordance with United Kingdom Generally Accepted
then ended Accounting Practice; and
Consolidated statement of changes in equity for the year then ended • the Consolidated Financial Statements and the Parent Company Remuneration Report
Financial Statements have been prepared in accordance with
Consolidated cash flow statement for the year then ended the requirements of the UK Companies Act 2006, and, as regards
Notes 1 to 38 to the Consolidated Financial Statements, including to the Consolidated Financial Statements, Article 4 of the
a summary of significant accounting policies IAS Regulation.
The Directors’ Declaration is considered to be part of the Consolidated 2. Basis for our opinions
Financial Statements for the purposes of EY Australia’s audit opinion. We, both EY Australia and EY UK, conducted our audits in
accordance with Australian Auditing Standards and International
EY UK has audited the Parent Company Financial Statements of BHP Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our
Group Plc (“Parent Company”) which comprise: responsibilities under those standards are further described in
Section 11 of this report, titled Auditors’ responsibilities for the audit
Parent Company of the financial statements. Directors’ Report
Balance sheet as at 30 June 2020 We are independent of the Group in accordance with the auditor
Statement of changes in equity for the year then ended independence requirements of the Australian Corporations Act 2001
Notes 1 to 13 to the Parent Company Financial Statements including and the ethical requirements of the Accounting Professional and
Ethical Standards Board’s APES 110 Code of Ethics for Professional
a summary of significant accounting policies Accountants (including Independence Standards) (the Code) that are
relevant to our audit of the financial report in Australia. We have also
The financial reporting framework that has been applied in the fulfilled our other ethical responsibilities in accordance with the Code.
preparation of the Consolidated Financial Statements is the 5
Australian Corporations Act 2001, the UK Companies Act 2006, We are also independent of the Group and the Parent Company in
Article 4 of the IAS Regulation, International Financial Reporting accordance with the ethical requirements that are relevant to our
Standards (IFRSs) as issued by the IASB, Australian Accounting audit of the financial statements in the UK, including the FRC’s Ethical
Standards and IFRSs as adopted by the European Union. The Standard as applied to listed public interest entities. We have fulfilled
financial reporting framework that has been applied in the our other ethical responsibilities in accordance with these requirements.
preparation of the Parent Company Financial Statements is We believe that the audit evidence we have obtained is sufficient and Financial Statements
applicable laws and United Kingdom Accounting Standards, appropriate to provide a basis for our opinions.
including FRS 101 “Reduced Disclosure Framework”
(United Kingdom Generally Accepted Accounting Practice). Additional information

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