Section 1460 — Corporations Act 2001 (Cth)

Audit reforms in Schedule 1 to the amending Act (non‑audit services disclosure)

Subsections 300(11B) to (11E) apply to an audit of the financial report for a financial year if the financial year begins on or after 1 July 2004.

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 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 1459 — Audit reforms in Schedule 1 to the amending Act (application of items 62 and 63)
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)
s 1463 — Audit reforms in Schedule 1 to the amending Act (auditor rotation)

Research how courts apply s 1460

BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.

Try BriefBridge free