Corporations Act 2001
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Hide history noteWhere: (a) a person who is a registered company auditor ceases to practise as an auditor; or (b) a change occurs in any matter particulars of which are required by paragraph 1285(1)(a) , (c) or (d) to be entered in the Register of Auditors in relation to a person who is a registered company auditor;
the person must, not later than 21 days after the occurrence of the event concerned, lodge, in the prescribed form, particulars in writing of that event.
[ CCH Note 1 : S 1287(1) will be amended by No 69 of 2020, s 3, Sch 1[1243] and [ 1244], by substituting para (b) and " with the Registrar " for " , in the prescribed form, " , (effective 1 July 2026 or a day or days to be fixed by Proclamation). Para (b) will read:
(b) a change occurs in any matter relating to a person who is a registered company auditor;
(i) particulars of which have been recorded by the Registrar; and
(iii) which is specified in the data standards as a matter to which this paragraph applies;]
[ CCH Note 2: S 1287(2) will be inserted by No 69 of 2020, s 3, Sch 1[1245] (effective 1 July 2026 or a day or days to be fixed by Proclamation). S 1287(2) will read:
1287(2)
The lodgement under subsection (1) must meet any requirements of the data standards.]
1287(2) - (3)
(Repealed by No 11 of 2016, s 3, Sch 2 [ 222].)
1287(4)
If a person who is registered as an auditor is disqualified from managing corporations under Part 2D.6 , then, within a period of 3 days after they become disqualified, they must lodge written particulars in the prescribed form of the circumstances because of which they become disqualified.
[ CCH Note: S 1287(4) will be amended by No 69 of 2020, s 3, Sch 1[1246], by inserting " with ASIC " after " lodge " , (effective 1 July 2026 or a day or days to be fixed by Proclamation).]
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