Corporations Act 2001
CHAPTER 9
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MISCELLANEOUS
PART 9.2
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REGISTRATION OF AUDITORS
(a) the Auditor-General; or
(b) the Auditor-General of a State or Territory in this jurisdiction;
(a) the function of conducting an audit; or
(b) the power to conduct an audit;
Division 2
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Registration
SECTION 1281
AUDITOR-GENERAL TAKEN TO BE REGISTERED AS AUDITOR
1281(1)
[
Auditor-General]
A person who holds office as, or is for the time being exercising the powers and performing the duties of:
(a) the Auditor-General; or
(b) the Auditor-General of a State or Territory in this jurisdiction;
is taken, despite any other provision of this Part, to be registered as an auditor.
1281(2) [ Delegate]A person to whom the Auditor-General of the Commonwealth, or of a State or Territory, delegates:
(a) the function of conducting an audit; or
(b) the power to conduct an audit;
is taken to be registered as an auditor under this Part for the purposes of applying Chapter 2M to the audit.
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