Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.4 - APPOINTMENT AND REMOVAL OF AUDITORS  

Division 5 - Auditor rotation for listed companies, listed registered schemes and registrable superannuation entities  

SECTION 324DB  

324DB   INDIVIDUAL ' S ROTATION OBLIGATION  

An individual contravenes this section if the individual:

(a)    

plays a significant role in the audit of a listed company, listed registered scheme or registrable superannuation entity for a financial year; and

(b)    is not eligible to play that role.