Section 990H — Corporations Act 2001 (Cth)

Resignation of auditors—when resignation takes effect

The resignation of an auditor of the licensee takes effect on:

(a) if the notice of resignation specifies a date as the date the resignation is to take effect—the date so specified; or

(b) the date on which ASIC gives its consent to the resignation; or

(c) if ASIC has fixed a date as the date the resignation is to take effect—the date so fixed;

whichever last occurs.

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 990E — Duration of appointment of auditors
s 990F — Removal of auditors
s 990G — Resignation of auditors—requirements for resignation
s 990I — Auditor’s right of access to records, information etc.
s 990J — Auditor’s fees and expenses
s 990K — Auditor to report on certain matters

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