Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

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History

Ch 2M heading amended by No 87 of 2024, s 3, Sch 4[6] (effective 18 September 2024).

PART 2M.4 - APPOINTMENT AND REMOVAL OF AUDITORS  

Division 1 - Entities that may be appointed as an auditor for a company, registered scheme or registrable superannuation entity  

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Div 1 heading amended by No 29 of 2023, s 3, Sch 6[78] (effective 1 July 2023).

Div 1 heading substituted by No 103 of 2004, s 3, Sch 1, Pt 3 [ 94].

SECTION 324AF   MEANING OF LEAD AUDITOR AND REVIEW AUDITOR  

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Lead auditor

324AF(1)    

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If an audit firm or audit company conducts an audit of a company, registered scheme or registrable superannuation entity, 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.

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History

S 324AF(1) amended by No 29 of 2023, s 3, Sch 6[88] (effective 1 July 2023).

Review auditor

324AF(2)    

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If an individual auditor, audit firm or audit company conducts an audit of a company, registered scheme or registrable superannuation entity, 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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History

S 324AF(2) amended by No 29 of 2023, s 3, Sch 6[88] (effective 1 July 2023).

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History

S 324AF inserted by No 103 of 2004, s 3, Sch 1, Pt 3 [ 95].

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