Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.4 - APPOINTMENT AND REMOVAL OF AUDITORS  

Division 2 - Registration requirements  

SECTION 324BE   EXCEPTION FROM REGISTRATION REQUIREMENT - REVIEWING FINANCIAL REPORTS OF COMPANIES LIMITED BY GUARANTEE  

324BE(1)   [ Deemed registered company auditor]  

An individual is taken to be a registered company auditor for the purposes of a review of a financial report of a company limited by guarantee if the individual:

(a) is a member of a professional accounting body; and

(b) has a designation, in respect of that membership, prescribed by the regulations for the purposes of this paragraph.

324BE(2)   [ Application of provisions with necessary modifications]  

The provisions of this Act apply, with the necessary modifications, in relation to the individual accordingly.