Section 324BE — Corporations Act 2001 (Cth)

(1) An individual is taken to be a registered company auditor for the purposes of a review of a financial report of a company limited by guarantee if the individual:

(a) is a member of a professional accounting body; and

(b) has a designation, in respect of that membership, prescribed by the regulations for the purposes of this paragraph.

(2) The provisions of this Act apply, with the necessary modifications, in relation to the individual accordingly.

Related sections

• s 324BB — Registration requirements for appointment of firm as auditor
• s 324BC — Registration requirements for appointment of company as auditor
• s 324BD — Exception from registration requirement for proprietary company
• s 324BF — Eligibility requirements for auditors of registrable superannuation entities
• s 324CA — General requirement for auditor independence—auditors
• s 324CB — General requirement for auditor independence—member of audit firm

Research how courts apply s 324BE

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