Section 1463 — Corporations Act 2001 (Cth)

Audit reforms in Schedule 1 to the amending Act (auditor rotation)

Division 5 of Part 2M.4 applies to:

(a) an audit of the financial report for a financial year; or

(b) an audit or review of the financial report for a half‑year in a financial year;

if the financial year begins on or after 1 July 2006.

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 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)
s 1464 — Audit reforms in Schedule 1 to the amending Act (listed company AGMs)
s 1465 — Schedule 2 to the amending Act (financial reporting)
s 1466A — Schedule 2A to the amending Act (true and fair view)

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