Section 327H — Corporations Act 2001 (Cth)

Effect on appointment of public company auditor of company beginning to be controlled by a corporation

An auditor of a public company that begins to be controlled by a corporation:

(a) must retire at the AGM of the company next held after the company begins to be controlled by the corporation unless the auditor vacates that office before then; and

(b) is, subject to this Part, eligible for re‑appointment.

This section has effect notwithstanding subsection 327B(2).

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 327E — ASIC may appoint a company auditor if auditor removed but not replaced
s 327F — ASIC’s general power to appoint a company auditor
s 327G — Restrictions on ASIC’s powers to appoint a company auditor
s 327I — Remaining auditors may act during vacancy
s 328A — Auditor’s consent to appointment
s 328B — Nomination of auditor

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