CORPORATIONS ACT 2001 - SECT 324BA Registration requirements for appointment of individual as auditor
CORPORATIONS ACT 2001 - SECT 324BA
Registration requirements for appointment of individual as auditorSubject to section 324BD, an individual contravenes this section if:
(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.