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.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.