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CORPORATIONS ACT 2001 - SECT 990D Ineligible person or firm must not consent to act or disqualify themselves etc.

CORPORATIONS ACT 2001 - SECT 990D

Ineligible person or firm must not consent to act or disqualify themselves etc.

  (1)   A person or firm, while ineligible to act as auditor of the licensee, must not:

  (a)   consent to be appointed as auditor of the licensee; or

  (b)   act as auditor of the licensee; or

  (c)   prepare a report that an auditor of the licensee is to prepare under this Part.

Note:   Failure to comply with this subsection is an offence (see subsection   1311(1)).

  (2)   A person must not:

  (a)   if the person has been appointed auditor of the licensee--disqualify himself or herself, while the appointment continues, from acting as auditor of the licensee; or

  (b)   if the person is a member of a firm that has been appointed auditor of the licensee--disqualify the firm, while the appointment continues, from acting as auditor of the licensee.

Note:   Failure to comply with this subsection is an offence (see subsection   1311(1)).

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