CORPORATIONS ACT 2001

CHAPTER 10 - TRANSITIONAL PROVISIONS  

PART 10.5 - TRANSITIONAL PROVISIONS RELATING TO THE CORPORATE LAW ECONOMIC REFORM PROGRAM (AUDIT REFORM AND CORPORATE DISCLOSURE) ACT 2004  

SECTION 1457   AUDIT REFORMS IN SCHEDULE 1 TO THE AMENDING ACT (NEW ANNUAL STATEMENT REQUIREMENTS FOR AUDITORS)  

1457(1)   [ Application]  

The requirement under section 1287A for a registered company auditor to lodge an annual statement applies from the first anniversary of the auditor's registration that occurs on or after 1 January 2005.

1457(2)   [ First annual statement]  

The first annual statement lodged under section 1287A should cover the period commencing either:


(a) immediately after the period covered by the last triennial statement; or


(b) the day on which the auditor was registered;

whichever is later, and ending on the first anniversary of registration occurring on or after 1 January 2005.


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