Corporations Act 2001
View history note
Hide history noteNote: This Division does not apply in relation to a CCIV. Instead, section 1232R applies a modified version of Division 7 to a retail CCIV.
ASIC may appoint an individual, firm or company as auditor of a company under section 327E or 327F only if the individual, firm or company consents to being appointed.
327G(2)
ASIC must not appoint an auditor of a company under section 327E or 327F if:
(a) there is another auditor of the company (the continuing auditor ); and
(b) ASIC is satisfied that the continuing auditor is able to carry out the responsibilities of auditor alone; and
(c) the continuing auditor agrees to continue as auditor.
327G(3)
ASIC must not appoint an auditor of a company under section 327E or 327F if:
(a) the company does not give ASIC the notice required by subsection 327E(2) before the end of the notification period; and
(b) ASIC has already appointed an auditor of the company under section 327E after the end of the notification period.
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