Annual statements by registered company auditors
(1) A person who is a registered company auditor must, within one month after the end of: (a) the period of 12 months beginning on the day on which the person’s registration begins; and (b) each subsequent period of 12 months; lodge with ASIC a statement in respect of that period. (1A) A statement under subsection (1): (a) must contain such information as is prescribed in the regulations; and (b) must be in the prescribed form. (2) ASIC may, on the application of the person made before the end of the period for lodging a statement under subsection (1), extend, or further extend, that period.
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.
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