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CORPORATIONS ACT 2001

CHAPTER 9 - MISCELLANEOUS  

PART 9.2A - AUTHORISED AUDIT COMPANIES    View history reference

Division 1 - Registration    View history reference

SECTION 1299G  ANNUAL STATEMENTS BY AUTHORISED AUDIT COMPANY  

 View history reference

1299G(1)  [Requirement to lodge statements]  


A company that is an authorised audit company must, within one month after the end of:


(a) the period of 12 months beginning on the day on which the company became registered as an authorised audit company; and


(b) each subsequent period of 12 months;

lodge with ASIC a statement in respect of that period.

1299G(1A)  [Content of statement]  


A statement under subsection (1):


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


(b) must be in the prescribed form.

1299G(2)  [Extension of lodgment period]  


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

1299G(3)  [Strict liability offence]  


An offence based on subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

1299G(4)  [Obligation of director]  


A director of a company must take all reasonable steps to comply with, or to secure compliance with, subsection (1).


 



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