Corporations Act 2001
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Hide history noteAn authorised audit company must notify ASIC if a condition or restriction to which the company ' s registration is subject is contravened.
1299F(2)
The notice under subsection (1) must: (a) set out details of the contravention; and (b) be given within 14 days after the company becomes aware of the contravention; and (c) be lodged with ASIC in the prescribed form.
1299F(3)
An authorised audit company must notify ASIC if: (a) details of a matter are required by subsection 1299E(2) to be entered in the Register of Authorised Audit Companies in relation to the company; and (b) a change occurs in that matter while the company is registered as an authorised audit company.
[ CCH Note: S 1299F(3) will be substituted by No 69 of 2020, s 3, Sch 1[1251] (effective 1 July 2026 or a day or days to be fixed by Proclamation). S 1299F(3) will read:
1299F(3)
An authorised audit company must notify the Registrar if a change occurs in any matter relating to the company:
(a) particulars of which have been recorded by the Registrar; and
(b) which is specified in the data standards as a matter to which this subsection applies.]
1299F(4)
The notice under subsection (3) must: (a) set out details of the change; and (b) be given within 28 days after the change occurs; and (c) be lodged with ASIC in the prescribed form.
[ CCH Note: S 1299F(4) will be amended by No 69 of 2020, s 3, Sch 1[1252] and [ 1253], by substituting " the Registrar " for " ASIC in the prescribed form " in para (c) and inserting para (d) (effective 1 July 2026 or a day or days to be fixed by Proclamation). Para (d) will read:
; and (d) meet any requirements of the data standards.]
1299F(5)
A company that applies for registration as an authorised audit company must notify ASIC if: (a) details of a matter would be required by subsection 1299E(2) to be entered in the Register of Authorised Audit Companies in relation to the company if it were to be registered; and (b) a change occurs in that matter before the application is granted or rejected.
[ CCH Note: S 1299F(5) will be amended by No 69 of 2020, s 3, Sch 1[1254], by substituting para (a) (effective 1 July 2026 or a day or days to be fixed by Proclamation). Para (a) will read:
(a) details of a matter would be recorded by the Registrar in relation to the company if it were to be registered; and.]
1299F(6)
The notice under subsection (5) must: (a) set out details of the change; and (b) be given within 28 days after the change occurs; and (c) be lodged with ASIC in the prescribed form.
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