Corporations (Aboriginal and Torres Strait Islander) Act 2006

CHAPTER 7 - RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS  

PART 7-3 - REPORTING REQUIREMENTS  

Division 339 - Audit of financial reports  

Subdivision 339-A - Introduction  

SECTION 339-15  

339-15   WHEN AUDIT REQUIRED TO BE CONDUCTED IN ACCORDANCE WITH AUDITING STANDARDS  
An audit is required to be conducted in accordance with the auditing standards if one of the following requires the audit to be conducted in accordance with the auditing standards:

(a)    an applied provision of the Corporations Act ;

(b)    regulations made for the purposes of section 333-15 ;

(c)    a determination by the Registrar under section 336-1 or 336-5 .