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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.4 - APPOINTMENT AND REMOVAL OF AUDITORS  

Division 6 - Appointment, removal and fees of auditors for companies    View history reference

Subdivision A - Appointment of company auditors    View history reference

SECTION 327A  PUBLIC COMPANY AUDITOR (INITIAL APPOINTMENT OF AUDITOR)  

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327A(1)  

The directors of a public company must appoint an auditor of the company within 1 month after the day on which a company is registered as a company unless the company at a general meeting has appointed an auditor.

327A(1A)  

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Subsection (1) does not apply in relation to a company if:


(a) the directors reasonably believe that subsection 301(3) will apply to the company's financial reports; or


(b) the company is a small company limited by guarantee; or


(c) the company is covered under section 738ZI just after it is registered as a company.
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327A(2)  

Subject to this Part, an auditor appointed under subsection (1) holds office until the company's first AGM.

327A(3)  

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


 



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