Corporations Amendment Regulation 2012 (No. 5) (171 of 2012)

Schedule 1   Amendments

[1]   After Part 2M.4

insert

Part 2M.4A Annual transparency reports for auditors

2M.4A.01 Application

This Part applies in relation to annual transparency reports for:

(a)the transparency reporting year in which Schedule 1 to theCorporations Legislation Amendment (Audit Enhancement) Act 2012commences; and

(b)all later transparency reporting years.

Note For the definitions of annual transparency report and transparency reporting year , see section 9 of the Act.

2M.4A.02 Content of annual transparency report (Act s 332B)

(1)For subsection 332B (1) of the Act, Schedule 7A sets out the information that an annual transparency report published in accordance with subsection 332A (2) of the Act must contain.

(2)If the report is published by an audit firm or authorised audit company, see Part 2 of Schedule 7A.

(3)If the report is published by an individual auditor, see Part 3 of Schedule 7A.