CORPORATIONS ACT 2001
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 342A , the auditor must give the company or the responsible entity for the registered scheme written notice of the declaration.342B(2) [ Content of notice]
(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 342A , eligible to play a significant role in the audit of the company or registered scheme. 342B(3) [ When notice to 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.