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CORPORATIONS ACT 2001

CHAPTER 10 - TRANSITIONAL PROVISIONS  

PART 10.5 - TRANSITIONAL PROVISIONS RELATING TO THE CORPORATE LAW ECONOMIC REFORM PROGRAM (AUDIT REFORM AND CORPORATE DISCLOSURE) ACT 2004    View history reference

SECTION 1457  AUDIT REFORMS IN SCHEDULE 1 TO THE AMENDING ACT (NEW ANNUAL STATEMENT REQUIREMENTS FOR AUDITORS)  

 View history reference

1457(1)  [Application]  


The requirement under section 1287A for a registered company auditor to lodge an annual statement applies from the first anniversary of the auditor's registration that occurs on or after 1 January 2005.

1457(2)  [First annual statement]  


The first annual statement lodged under section 1287A should cover the period commencing either:


(a) immediately after the period covered by the last triennial statement; or


(b) the day on which the auditor was registered;

whichever is later, and ending on the first anniversary of registration occurring on or after 1 January 2005.


 



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