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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.4A - ANNUAL TRANSPARENCY REPORTS FOR AUDITORS    View history reference

SECTION 332  MEANING OF TRANSPARENCY REPORTING AUDITOR AND TRANSPARENCY REPORTING YEAR  

 View history reference

332(1)  

A transparency reporting auditor is:


(a) an individual auditor; or


(b) an audit firm; or


(c) an authorised audit company.

332(2)  

A transparency reporting year is a period of 12 months starting on 1 July.


 



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