Corporations Act. Australia
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Название: Corporations Act
Автор: Australia
Издательство: Проспект
Жанр: Юриспруденция, право
isbn: 9785392086429
isbn:
This item does not apply if the audited body is a small proprietary company for the relevant financial year.
5
is an employee of:
(a) an officer of the audited body; or
(b) an audit‑critical employee of the audited body
This item does not apply if the audited body is a small proprietary company for the relevant financial year.
6
is a partner or employee of an employee of:
(a) an officer of the company; or
(b) an audit‑critical employee of the company
This item does not apply if the audited body is a small proprietary company for the relevant financial year.
7
provides remuneration to:
(a) an officer of the audited body; or
(b) an audit‑critical employee of the audited body;
for acting as a consultant to the person
This item does not apply if the audited body is a small proprietary company for the relevant financial year.
8
was an officer of the audited body at any time during:
(a) the period to which the audit relates; or
(b) the 12 months immediately preceding the beginning of the period to which the audit relates; or
(c) the period during which the audit is being conducted or the audit report is being prepared
This item does not apply if the audited body is a small proprietary company for the relevant financial year.
9
was an audit‑critical employee of the audited body at any time during:
(a) the period to which the audit relates; or
(b) the 12 months immediately preceding the beginning of the period to which the audit relates; or
(c) the period during which the audit is being conducted or the audit report is being prepared
This item does not apply if the audited body is a small proprietary company for the relevant financial year.
10
has an asset that is an investment in the audited body
11
has an asset that is a beneficial interest in an investment in the audited body and has control over that asset
12
has an asset that is a beneficial interest in an investment in the audited body that is a material interest
13
has an asset that is a material investment in an entity that has a controlling interest in the audited body
14
has an asset that is a material beneficial interest in an investment in an entity that has a controlling interest in the audited body
15
owes an amount to:
(a) the audited body; or
(b) a related body corporate; or
(c) an entity that the audited body controls;
unless the debt is disregarded under subsection (5), (5A) or (5B)
16
is owed an amount by:
(a) the audited body; or
(b) a related body corporate; or
(c) an entity that the audited body controls;
under a loan that is not disregarded under subsection (6) or (6A)
17
is liable under a guarantee of a loan made to:
(a) the audited body; or
(b) a related body corporate; or
(c) an entity that the audited body controls
19
is entitled to the benefit of a guarantee given by:
(a) the audited body; or
(b) a related body corporate; or
(c) an entity that the audited body controls
in relation to a loan unless the guarantee is disregarded under subsection (8)
Applying table if audited body is registered scheme
(2) If the audited body is a registered scheme, apply the table in subsection (1) as if:
(a) references to the audited body in items 1 to 9, and items 15 to 19, in the table were references to the responsible entity for the registered scheme; and
(b) references to an interest in the audited body in items 10 to 12 in the table were references to an interest in either:
(i) the registered scheme; or
(ii) the responsible entity for the registered scheme; and
(c) references to an investment in an entity that has a controlling interest in the audited body in items 13 and 14 of the table were references to an investment in an entity that has a controlling interest in the responsible entity for the registered scheme.
Applying table if audited body is listed entity (other than registered scheme)
(3) If the audited body is a listed entity (other than a registered scheme), apply the table in subsection (1) as if references in the table to the audited body included references to an associated entity of the audited body.
Note: See section 50AAA for the definition of associated entity.
Firm assets
(4) СКАЧАТЬ