Corporations Act 2001
CHAPTER 2M
-
FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT
PART 2M.4A
-
ANNUAL TRANSPARENCY REPORTS FOR AUDITORS
SECTION 332
MEANING OF
TRANSPARENCY REPORTING AUDITOR
AND
TRANSPARENCY REPORTING YEAR
332(1)
A transparency reporting auditor is:
(a) an individual auditor; or
(b) an audit firm; or
(c) an authorised audit company.
332(2)
A transparency reporting year is a period of 12 months starting on 1 July.
View history note
Hide history noteA transparency reporting auditor is:
(a) an individual auditor; or
(b) an audit firm; or
(c) an authorised audit company.
332(2)
A transparency reporting year is a period of 12 months starting on 1 July.
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