Corporations Act 2001



Division 2 - Cancellation or suspension of registration  


If a company's registration as an authorised audit company is cancelled (whether under section 1299H or 1299I ), each appointment of the company as auditor for a company or registered scheme for the purposes of this Act that is in force on the day on which the cancellation decision takes effect is terminated at the end of that day.

Note: This means that the authorised audit company ceases to be auditor without resigning and that the position of auditor for the company or scheme will immediately become vacant unless there is another auditor who has been appointed, and who can continue to act, as auditor for the company or registered scheme.


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