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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 332D  EXEMPTION ORDERS - APPLICATIONS BY TRANSPARENCY REPORTING AUDITORS  

 View history reference

332D(1)  

On an application made by a transparency reporting auditor in accordance with subsection (3), ASIC may make an order in writing relieving the auditor from compliance with all or specified requirements of sections 332A and 332B.

Note: For the criteria for making orders under this section, see section 332F.

332D(2)  

The order may:


(a) be expressed to be subject to conditions; and


(b) be indefinite or limited to a specified period.

332D(3)  

The application must be:


(a) in writing; and


(b) lodged with ASIC; and


(c) if the auditor is an individual auditor - signed by the auditor; and


(d) if the auditor is an audit firm - signed by a member of the firm who is a registered company auditor both:


(i) in the firm name; and

(ii) in the member's own name; and


(e) if the auditor is an audit company:


(i) authorised by a resolution of the directors; and

(ii) signed by a director.

332D(4)  

ASIC must give the auditor written notice of the making or revocation of the order.


 



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