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Corporations Legislation Amendment (Audit Enhancement) Act 2012
No. 72, 2012
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Department of the Treasury
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C2012A00072
27 June 2012
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Amendment of the Corporations Act 2001
Part 1—Auditor rotation requirements
Part 2—Annual transparency reports
Part 3—Transitional provisions
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Schedule 2—Amendment of the Australian Securities and Investments Commission Act 2001
Part 1—Auditor independence functions
Part 2—Audit deficiency reports
Part 3—Communications with corporations, registered schemes and disclosing entities
Part 4—Transitional provisions