Corporations (Aboriginal and Torres Strait Islander) Act 2006
CHAPTER 7
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RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS
PART 7-3
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REPORTING REQUIREMENTS
Division 339
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Audit of financial reports
Subdivision 339-A
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Introduction
SECTION 339-20
LEAD AND REVIEW AUDITORS
Lead auditor
339-20(1)
If an audit firm or audit company conducts an audit of a financial report of an Aboriginal and Torres Strait Islander corporation, the lead auditor for the audit is the registered company auditor who is primarily responsible to the audit firm or the audit company for the conduct of the audit.
Review auditor
339-20(2)
If an individual auditor, audit firm or audit company conducts an audit of a financial report of an Aboriginal and Torres Strait Islander corporation, the review auditor for the audit is the registered company auditor (if any) who is primarily responsible to the individual auditor, the audit firm or the audit company for reviewing the conduct of the audit.
Lead auditor
339-20(1)
If an audit firm or audit company conducts an audit of a financial report of an Aboriginal and Torres Strait Islander corporation, the lead auditor for the audit is the registered company auditor who is primarily responsible to the audit firm or the audit company for the conduct of the audit.
Review auditor
339-20(2)
If an individual auditor, audit firm or audit company conducts an audit of a financial report of an Aboriginal and Torres Strait Islander corporation, the review auditor for the audit is the registered company auditor (if any) who is primarily responsible to the individual auditor, the audit firm or the audit company for reviewing the conduct of the audit.
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