Section 1457 — Corporations Act 2001 (Cth)

(1) The requirement under section 1287A for a registered company auditor to lodge an annual statement applies from the first anniversary of the auditor’s registration that occurs on or after 1 January 2005.

(2) The first annual statement lodged under section 1287A should cover the period commencing either:

(a) immediately after the period covered by the last triennial statement; or

(b) the day on which the auditor was registered;

whichever is later, and ending on the first anniversary of registration occurring on or after 1 January 2005.

Related sections

• s 1454 — Audit reforms in Schedule 1 to the amending Act (auditing standards and audit working papers retention rules)
• s 1455 — Audit reforms in Schedule 1 to the amending Act (adoption of auditing standards made by accounting profession before commencement)
• s 1456 — Audit reforms in Schedule 1 to the amending Act (new competency standard provisions)
• s 1458 — Audit reforms in Schedule 1 to the amending Act (imposition of conditions on existing registration as company auditor)
• s 1459 — Audit reforms in Schedule 1 to the amending Act (application of items 62 and 63)
• s 1460 — Audit reforms in Schedule 1 to the amending Act (non‑audit services disclosure)

Research how courts apply s 1457

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