Commonwealth Consolidated Acts

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CORPORATIONS ACT 2001 - SECT 324BA

Registration requirements for appointment of individual as auditor

    Subject to section   324BD, an individual contravenes this section if:

  (a)   the individual:

  (i)   consents to be appointed as auditor of a company, registered scheme or registrable superannuation entity; or

  (ii)   acts as auditor of a company, registered scheme or registrable superannuation entity; or

  (iii)   prepares a report required by this Act to be prepared by a registered company auditor or by an auditor of a company, registered scheme or registrable superannuation entity; and

  (b)   the person is not a registered company auditor.


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