CORPORATIONS ACT 2001 - SECT 332 Meaning of transparency reporting auditor and transparency reporting year
CORPORATIONS ACT 2001 - SECT 332
Meaning of transparency reporting auditor and transparency reporting year(1) A transparency reporting auditor is:
(a) an individual auditor; or
(b) an audit firm; or
(c) an authorised audit company.
(2) A transparency reporting year is a period of 12 months
starting on 1 July.