Federal Register of Legislation - Corporations Act 2001

324DA Limited term for eligibility to play significant role in audit of a listed company, listed registered scheme or registrable superannuation entity

324DAA Directors may extend eligibility term

324DAB Requirements for directors to approve extension of eligibility term

324DAC Notifications about approval to extend eligibility term

324DAD Approval ineffective unless it complies with requirements

324DB Individual’s rotation obligation

324DC Audit firm’s rotation obligation

324DD Audit company’s rotation obligation

Division 6—Appointment, removal and fees of auditors for companies

Subdivision A—Appointment of company auditors

Subdivision B—Removal and resignation of company auditors

Subdivision C—Company auditors’ fees and expenses

331 Fees and expenses of auditors

Division 7—Appointment, removal and fees of auditors for registered schemes

Subdivision A—Appointment of registered scheme auditors

Subdivision B—Removal and resignation of registered scheme auditors

Subdivision C—Fees and expenses of auditors

331AE Fees and expenses of auditors

Division 8—Appointment, removal and fees of auditors of registrable superannuation entities

Subdivision A—Appointment of registrable superannuation entity auditors

Subdivision B—Removal and resignation of registrable superannuation entity auditors

331AK Removal and resignation of auditors

Subdivision C—Fees and expenses of auditors

331AL Fees and expenses of auditors

Part 2M.4A—Annual transparency reports for auditors

332 Meaning of transparency reporting auditor and transparency reporting year

332A Transparency reporting auditors must publish annual transparency reports

332B Content of annual transparency report

332C Extension of period for publication of annual transparency report

332D Exemption orders—applications by transparency reporting auditors

332E Exemption orders—class orders for transparency reporting auditors

332F Exemption orders—criteria for orders

332G Offences by members of audit firm

Part 2M.5—Accounting, sustainability and auditing standards

334 Accounting standards

335 Equity accounting

336 Auditing standards

336A Sustainability standards

337 Interpretation of accounting, auditing and sustainability standards

338 Evidence of text of accounting, auditing or sustainability standard

Part 2M.6—Exemptions and modifications

340 Exemption orders—companies, registered schemes, registrable superannuation entities and disclosing entities

340A Exemption orders—notified foreign passport funds

341 Exemption orders—class orders for companies, registered schemes, registrable superannuation entities and disclosing entities

341A Exemption orders—class orders for notified foreign passport funds

342 Exemption orders—criteria for orders for companies, registered schemes, registrable superannuation entities, notified foreign passport funds and disclosing entities

342AA Exemption orders—non auditor members and former members of audit firms; former employees of audit companies

342AB Exemption orders—class orders for non auditor members etc.

342AC Exemption orders—criteria for orders for non auditor members etc.

342A ASIC’s power to modify the operation of section 324DA

342B Auditor to notify company, registered scheme or registrable superannuation entity of section 342A declaration

343 Modification by regulations

343A Minister may apply the Chapter to notified foreign passport funds

Part 2M.7—Sanctions for contraventions of Chapter

344 Contravention of Part 2M.2 or 2M.3, or of certain provisions of Part 2M.4

Part 2M.8—Additional provisions relating to registrable superannuation entities

345AAA Obligations of registrable superannuation entities

345AAB Notices etc. given to RSE licensees

Corporations Act 2001

Legislation text