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CORPORATIONS ACT 2001 - SECT 1457

Audit reforms in Schedule 1 to the amending Act (new annual statement requirements for auditors)

  (1)   The requirement under section   1287A for a registered company auditor to lodge an annual statement applies from the first anniversary of the auditor's registration that occurs on or after 1   January 2005.

  (2)   The first annual statement lodged under section   1287A should cover the period commencing either:

  (a)   immediately after the period covered by the last triennial statement; or

  (b)   the day on which the auditor was registered;

whichever is later, and ending on the first anniversary of registration occurring on or after 1   January 2005.



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