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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.4 - APPOINTMENT AND REMOVAL OF AUDITORS  

Division 5 - Auditor rotation for listed companies    View history reference

SECTION 324DAC  

324DAC  NOTIFICATIONS ABOUT APPROVAL TO EXTEND ELIGIBILITY TERM  

 View history reference
If the directors of a listed company, or of a listed registered scheme, grant an approval under section 324DAA, the directors must, within 14 days of granting the approval:


(a) lodge a copy of the resolution granting the approval with ASIC; and


(b) give a copy of the resolution to:


(i) if the individual to whom the approval relates does not act on behalf of an audit firm or company - the individual; and

(ii) if the individual to whom the approval relates acts on behalf of an audit firm or company - the audit firm or company on whose behalf the individual acts.

Note: Details of the approval, and the reasons for the approval, must be included in the directors' report under section 300.


 



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