Corporations Act 2001

CHAPTER 8B - CORPORATE COLLECTIVE INVESTMENT VEHICLES  

PART 8B.4 - CORPORATE FINANCE AND FINANCIAL REPORTING FOR CCIVs  

Division 4 - Financial reports and audit of CCIVs  

Subdivision F - Appointment and removal of auditors (retail CCIVs only)  

SECTION 1232P  

1232P   AUDITOR INDEPENDENCE - SPECIFIC REQUIREMENTS  

Subdivision B of Division 3 of Part 2M.4 applies in relation to a retail CCIV as if:

(a)    references in the table in subsection 324CH(1) to the audited body included references to the corporate director of the CCIV; and

(b)    references in subsection 324CH(3) and sections 324CI , 324CJ and 324CK to a listed entity do not include references to a CCIV that is a listed company.