Individual auditor
(1) An individual contravenes this subsection if:
(a) the individual is appointed auditor of a company or registered scheme; and
(b) while the appointment continues, the individual brings about a state of affairs; and
(c) the individual cannot, while that state of affairs continues, act as auditor of the company or scheme without contravening Division 2 or 3.
(2) A member of a firm contravenes this subsection if:
(a) the firm is appointed auditor of a company or a registered scheme; and
(b) while the appointment continues, the member brings about a state of affairs; and
(c) the firm cannot, while that state of affairs continues, act as auditor of the company or scheme without a person contravening Division 2 or 3.
(3) A person who is:
(a) a member of a company; or
(b) a director of a company; or
(c) a lead auditor in relation to an audit conducted by a company;
contravenes this subsection if:
(d) the company is appointed auditor of a company or a registered scheme; and
(e) while the appointment continues, the person brings about a state of affairs; and
(f) the company cannot, while that state of affairs continues, act as auditor of the company or scheme without contravening Division 2 or 3.