Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (103 of 2004)
Schedule 1 Audit Reform
Part 3 Auditor appointment, independence and rotation requirements
Corporations Act 2001
71 Section 9
Insert:
audited body , in relation to an audit of a company or registered scheme, means the company or registered scheme in relation to which the audit is, or is to be, conducted.