Section 332E — Corporations Act 2001 (Cth)

Exemption orders—class orders for transparency reporting auditors

(1) ASIC may, by legislative instrument, make an order in respect of a specified class of transparency reporting auditors relieving the auditors from all or specified requirements of sections 332A and 332B.

Note: For the criteria for making orders under this section, see section 332F.

(2) The order may:

(a) be expressed to be subject to conditions; and

(b) be indefinite or limited to a specified period.

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 332B — Content of annual transparency report
s 332C — Extension of period for publication of annual transparency report
s 332D — Exemption orders—applications by transparency reporting auditors
s 332F — Exemption orders—criteria for orders
s 332G — Offences by members of audit firm
s 334 — Accounting standards

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