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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.4 - APPOINTMENT AND REMOVAL OF AUDITORS  

Division 2 - Registration requirements    View history reference

SECTION 324BE  EXCEPTION FROM REGISTRATION REQUIREMENT - REVIEWING FINANCIAL REPORTS OF COMPANIES LIMITED BY GUARANTEE  

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324BE(1)  [Deemed registered company auditor]  


An individual is taken to be a registered company auditor for the purposes of a review of a financial report of a company limited by guarantee if the individual:


(a) is a member of a professional accounting body; and


(b) has a designation, in respect of that membership, prescribed by the regulations for the purposes of this paragraph.
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324BE(2)  [Application of provisions with necessary modifications]  


The provisions of this Act apply, with the necessary modifications, in relation to the individual accordingly.


 



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