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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.4 - APPOINTMENT AND REMOVAL OF AUDITORS  

Division 7 - Appointment, removal and fees of auditors for registered schemes    View history reference

Subdivision A - Appointment of registered scheme auditors    View history reference

SECTION 331AAB  REGISTERED SCHEME AUDITOR (APPOINTMENT TO FILL VACANCY)  

 View history reference

331AAB(1)  [Time limit]  


If:


(a) a vacancy occurs in the office of auditor of a registered scheme; and


(b) there is no surviving or continuing auditor of the scheme;

the responsible entity must, within 1 month after the vacancy occurs, appoint an auditor to fill the vacancy.

331AAB(2)  [Compliance]  


A director of the responsible entity of a registered scheme must take all reasonable steps to secure compliance with subsection (1).


 



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