Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Subject to
subsection (2), no person is qualified to act as an auditor under
this Part unless he is a person registered as an auditor, or taken to be
registered as an auditor, under Part 9.2 of the Corporations
Act 2001 of the Commonwealth.
(2) In districts in
respect of which the Board is satisfied that no person registered as an
auditor, or taken to be registered as an auditor, under Part 9.2 of the
Corporations Act 2001 of the Commonwealth is available, such other
persons with such other qualifications as are approved by the Board may act as
auditors under this Part.
(3) An auditor shall
disclose to the Board any de facto relationship or any close relationship by
blood or marriage he has with an agent whose trust accounts he has been
appointed to audit or any business dealings he has with or through such agent
at any time during his appointment as auditor, and the Board may, if it thinks
fit, disqualify that auditor from acting in that particular case.
[Section 72 amended by No. 10 of 1982
s. 28; No. 59 of 1995 s. 16; No. 10 of 2001 s. 220; No. 28
of 2003 s. 175.]