Section 1226K — Corporations Act 2001 (Cth)

Action on change of auditor of compliance plan

(1) If the auditor of the compliance plan of a retail CCIV changes, the corporate director must, within 7 days and in the prescribed form, ask ASIC to alter the record of the CCIV’s registration to show the name of the new auditor as the auditor of the CCIV’s compliance plan. ASIC must comply with the request if the change complies with this Act.

(2) An offence based on subsection (1) is an offence of strict liability.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 1226G — Audit and audit report
s 1226H — Contraventions by auditor
s 1226J — Removal and resignation of auditors
s 1227 — Application of Chapter 2E to retail CCIVs
s 1227A — Need for member approval for financial benefit
s 1227B — Exceptions not available for a retail CCIV

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