Corporations Act 2001
View history note
Hide history noteA report or notice that purports to be made or given by an audit company appointed as auditor of a company, registered scheme or registrable superannuation entity is not taken to be duly made or given unless it is signed by a director of the audit company (or the lead auditor or review auditor for the audit) both: (a) in the audit company ' s name; and (b) in his or her own name.
324AD(2)
For the purposes of criminal proceedings under this Act against a director of an audit company, an act or omission by: (a) an officer of the audit company; or (b) an employee or agent of the audit company;
acting within the actual or apparent scope of his or her employment, or within his or her actual or apparent authority, is also to be attributed to the audit company.
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