Section 1459 — Corporations Act 2001 (Cth)

Audit reforms in Schedule 1 to the amending Act (application of items 62 and 63)

The amendments made by items 62 and 63 of Schedule 1 to the amending Act apply to periods that start on or after 1 January 2005.

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 1456 — Audit reforms in Schedule 1 to the amending Act (new competency standard provisions)
s 1457 — Audit reforms in Schedule 1 to the amending Act (new annual statement requirements for auditors)
s 1458 — Audit reforms in Schedule 1 to the amending Act (imposition of conditions on existing registration as company auditor)
s 1460 — Audit reforms in Schedule 1 to the amending Act (non‑audit services disclosure)
s 1461 — Audit reforms in Schedule 1 to the amending Act (auditor appointment)
s 1462 — Audit reforms in Schedule 1 to the amending Act (auditor independence)

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