Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If an audit firm or audit company conducts an audit of a company, registered scheme or registrable superannuation entity, the lead auditor for the audit is the registered company auditor who is primarily responsible to the audit firm or the audit company for the conduct of the audit.
(2) If an individual auditor, audit firm or audit company conducts an audit of a company, registered scheme or registrable superannuation entity, the review auditor for the audit is the registered company auditor (if any) who is primarily responsible to the individual auditor, the audit firm or the audit company for reviewing the conduct of the audit.