Corporations Act 2001
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.