CORPORATIONS ACT 2001 - SECT 1463 Audit reforms in Schedule 1 to the amending Act (auditor rotation)
CORPORATIONS ACT 2001 - SECT 1463
Audit reforms in Schedule 1 to the amending Act (auditor rotation)Division 5 of Part 2M.4 applies to:
(a) an audit of the financial report for a financial year; or
(b) an audit or review of the financial report for a half - year in a financial year;
if the financial year begins on or after 1 July 2006.