Section 1232P — Corporations Act 2001 (Cth)

Auditor independence—specific requirements

Subdivision B of Division 3 of Part 2M.4 applies in relation to a retail CCIV as if:

(a) references in the table in subsection 324CH(1) to the audited body included references to the corporate director of the CCIV; and

(b) references in subsection 324CH(3) and sections 324CI, 324CJ and 324CK to a listed entity do not include references to a CCIV that is a listed company.

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 1232L — Additional reporting by CCIVs that are debenture issuers
s 1232M — Relodgement if financial reports, sustainability reports or directors’ reports relating to sub‑fund amended after lodgement
s 1232N — Conflict of interest situation
s 1232Q — People who are regarded as officers of a CCIV
s 1232R — Appointment, removal and fees of auditors for CCIVs
s 1232S — Effect of winding up of sub‑fund on office of auditor

Research how courts apply s 1232P

BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.

Try BriefBridge free