(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.