Registration requirements for appointment of individual as auditor
Subject to section 324BD, an individual contravenes this section if: (a) the individual: (i) consents to be appointed as auditor of a company, registered scheme or registrable superannuation entity; or (ii) acts as auditor of a company, registered scheme or registrable superannuation entity; or (iii) prepares a report required by this Act to be prepared by a registered company auditor or by an auditor of a company, registered scheme or registrable superannuation entity; and (b) the person is not a registered company auditor.
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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