Effect of winding up on office of auditor
An auditor of a registered scheme ceases to hold office if: (a) the scheme’s constitution provides that the scheme is to be wound up at a specified time, in specified circumstances or on the happening of a specified event, and that time is reached, those circumstances occur or that event occurs; or (b) the members pass a resolution directing the responsible entity to wind up the scheme; or (c) the Court makes an order directing the responsible entity to wind up the scheme; or (d) the members pass a resolution to remove the responsible entity but do not, at the same meeting, pass a resolution choosing a company to be the new responsible entity that consents to becoming the scheme’s responsible entity.
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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