Annual statements by authorised audit company
(1) A company that is an authorised audit company must, within one month after the end of: (a) the period of 12 months beginning on the day on which the company became registered as an authorised audit company; 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 an authorised audit company made before the end of the period for lodging a statement under subsection (1), extend, or further extend, that period. (3) An offence based on subsection (1) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code. (4) A director of a company must take all reasonable steps to comply with, or to secure compliance with, subsection (1).
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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