Commonwealth Consolidated Acts

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Annual statements by registered company auditors

             (1)  A person who is a registered company auditor must, within one month after the end of:

                     (a)  the period of 12 months beginning on the day on which the person's registration begins; and

                     (b)  each subsequent period of 12 months;

lodge with ASIC a statement in respect of that period.

          (1A)  A statement under subsection (1):

                     (a)  must contain such information as is prescribed in the regulations; and

                     (b)  must be in the prescribed form.

             (2)  ASIC may, on the application of the person made before the end of the period for lodging a statement under subsection (1), extend, or further extend, that period.

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