THE CORPORATIONS LAW

CHAPTER 9 - MISCELLANEOUS

PART 9.2 - REGISTRATION OF AUDITORS AND LIQUIDATORS

Division 2 - Registration

SECTION 1288   TRIENNIAL STATEMENTS BY REGISTERED AUDITORS AND LIQUIDATORS  

1288(1)  [Registered auditors and liquidators under sec 1278 to lodge statements]  

A person who is, under subsection 1278, taken to be registered as an auditor or liquidator under this Division must lodge a statement relating to the relevant period setting out such information as is prescribed.

1288(2)  [Time limits]  

A statement under subsection (1) must be lodged:

(a)  within the period in which the person would have been required to lodge an equivalent statement under a corresponding provision of a previous law if this Law had not commenced; and

(b)  within one month after the end of each subsequent relevant period.

1288(3)  [Triennial statements]  

A person who is a registered company auditor or registered liquidator (other than a person to whom subsection (1) applies) must, within one month after the end of:

(a)  the period of 3 years beginning on the day on which the person's registration begins; and

(b)  each subsequent period of 3 years;

lodge a statement in respect of that period of 3 years setting out such information as is prescribed.

1288(4)  [Extension of period for lodgment]  

The Commission may, on the application of a registered company auditor or a registered liquidator made before the end of the period for lodging a statement under subsection (1) or (3), extend, or further extend, that period.

1288(5)  [Commission may require statement]  

The Commission may, by notice in writing served on the person, require a person who is registered as a liquidator of a specified body corporate to lodge, within a period specified in the notice, a statement in respect of a period specified in the notice setting out such information as is prescribed.

1288(6)  [``relevant period'']  

In this section:

``relevant period'' , in relation to a person who is taken to be registered as an auditor or liquidator under this Division, means:

(a)  the period starting before this Law commenced in respect of which the person would have been required to lodge a statement under corresponding to this section a previous law if this Law had not commenced; and

(b)  each subsequent period of 3 years.