Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.4A - ANNUAL TRANSPARENCY REPORTS FOR AUDITORS  

SECTION 332   MEANING OF TRANSPARENCY REPORTING AUDITOR AND TRANSPARENCY REPORTING YEAR  

332(1)  
A transparency reporting auditor is:

(a) an individual auditor; or

(b) an audit firm; or

(c) an authorised audit company.

332(2)  
A transparency reporting year is a period of 12 months starting on 1 July.