Section 332Corporations Act 2001 (Cth)

Meaning of transparency reporting auditor and transparency reporting year

(1) A transparency reporting auditor is:

(a) an individual auditor; or

(b) an audit firm; or

(c) an authorised audit company.

(2) A transparency reporting year is a period of 12 months starting on 1 July.

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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