Corporations Act 2001
A report or notice that purports to be made or given by an audit company appointed as auditor of a company or registered scheme is not taken to be duly made or given unless it is signed by a director of the audit company (or the lead auditor or review auditor for the audit) both:
(a) in the audit company's name; and
(b) in his or her own name. 324AD(2) [ Actual or apparent scope of employment or authority]
(a) an officer of the audit company; or
(b) an employee or agent of the audit company;
acting within the actual or apparent scope of his or her employment, or within his or her actual or apparent authority, is also to be attributed to the audit company.