If a registered company auditor plays a significant role in the audit of a company or registered scheme in reliance on a declaration by ASIC under section
, the auditor must give the company or the responsible entity for the registered scheme written notice of the declaration.
Content of notice]
The notice must specify:
(a) the name of the registered company auditor; and
(b) the additional financial years for which the registered company auditor is, because of the declaration under section
, eligible to play a significant role in the audit of the company or registered scheme.
When notice to be given]
The notice must be given:
(a) as soon as practicable after the declaration is made if the auditor has been appointed before the declaration is made; or
(b) before the auditor is appointed if the declaration is made before the auditor is appointed.