Section 1232R — Corporations Act 2001 (Cth)

Appointment, removal and fees of auditors for CCIVs

(1) Division 6 of Part 2M.4 (about appointment, removal and fees of auditors for companies) does not apply to a CCIV.

(2) Division 7 of Part 2M.4 (about appointment, removal and fees of auditors for registered schemes) applies to a retail CCIV as if:

(a) the CCIV were a registered scheme; and

(b) the corporate director of the CCIV were the responsible entity of that scheme.

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 1232N — Conflict of interest situation
s 1232P — Auditor independence—specific requirements
s 1232Q — People who are regarded as officers of a CCIV
s 1232S — Effect of winding up of sub‑fund on office of auditor
s 1232T — Extended liability of directors of the corporate director for contraventions of Chapter 2M
s 1232U — Solvency resolutions

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