Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.4 - APPOINTMENT AND REMOVAL OF AUDITORS  

Division 2 - Registration requirements  

SECTION 324BA  

324BA   REGISTRATION REQUIREMENTS FOR APPOINTMENT OF INDIVIDUAL AS AUDITOR  

Subject to section 324BD , an individual contravenes this section if:

(a)    

the individual:

(i) consents to be appointed as auditor of a company, registered scheme or registrable superannuation entity; or

(ii) acts as auditor of a company, registered scheme or registrable superannuation entity; or

(iii) prepares a report required by this Act to be prepared by a registered company auditor or by an auditor of a company, registered scheme or registrable superannuation entity; and

(b)    the person is not a registered company auditor.