Commonwealth Numbered Regulations

1990 No. 455 CORPORATIONS REGULATIONS - REG 3.2.03

3.2.03. For the purposes of subsection 244 (5) of the Corporations Law:

   (a)  the copy of the statutory report of a company lodged with the
        Commission must be a copy that is certified by not less than 2
        directors of the company; and

   (b)  the copy of the auditor's report lodged with the Commission must be a
        copy that is personally signed:

   (i)  by the auditor; or

   (ii) if the auditor is a firm - by one of the partners of that firm who is
        a registered company auditor.