Corporations Act. Australia
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Название: Corporations Act

Автор: Australia

Издательство: Проспект

Жанр: Юриспруденция, право

Серия:

isbn: 9785392086429

isbn:

СКАЧАТЬ a related body corporate of the audited body.

      324CJ Special rule for retiring professional member of audit company

      A person contravenes this section if:

      (a) the person who is not a director of an audit company ceases to be a professional employee of the audit company at a particular time (the departure time); and

      (b) at any time before the departure time, the audit company has engaged in an audit of an audited body; and

      (c) the person was a lead auditor or review auditor for the audit; and

      (d) within the period of 2 years starting on the date the report under section 308 or 309 was made on the latest audit to which paragraphs (b) and (c) apply, the person becomes, or continues to be, an officer of the audited body; and

      (e) the audited body is not a small proprietary company for the most recently ended financial year.

      If the audited body is a listed entity (other than a registered scheme), apply paragraph (d) as if references in that paragraph to the audited body included references to a related body corporate of the audited body.

      324CK Multiple former audit firm partners or audit company directors

      A person contravenes this section if:

      (a) an audit firm, or audit company, is an auditor of an audited body for a financial year; and

      (b) the person has at any time been a member of the audit firm or a director of the audit company; and

      (c) the person becomes an officer of the audited body within a period of 5 years after the person ceased (or last ceased) to be a member of the audit firm or a director of the audit company (as the case may be); and

      (d) at the time when paragraph (c) is satisfied another person who is or who also has at any time been a member of the audit firm, or a director of the audit company, at a time when the audit firm, or audit company, undertook an audit of the audited body is also an officer of the audited body; and

      (e) the audited body is not a small proprietary company for the most recently ended financial year.

      If the audited body is a listed entity (other than a registered scheme), apply paragraphs (c) and (d) as if references in those paragraphs to the audited body included references to a related body corporate of the audited body.

      Subdivision C–Common provisions

      324CL People who are regarded as officers of a company for the purposes of this Division

      (1) For the purposes of this Division, a person is taken to be an officer of a company if:

      (a) the person is an officer of:

      (i) a related body corporate; or

      (ii) an entity that the company controls; or

      (b) the person has, at any time within the immediately preceding period of 12 months, been an officer or promoter of:

      (i) the company; or

      (ii) a related body corporate; or

      (iii) an entity that the company controlled at that time.

      (2) Paragraph (b) does not apply if ASIC directs that it does not apply in relation to the person in relation to the company. ASIC may give the direction only if ASIC thinks that it is appropriate to do so in the circumstances of the case.

      (3) For the purposes of this Division, a person is not taken to be an officer of a company by reason only of being, or having been, the liquidator of:

      (a) the company; or

      (b) a related body corporate; or

      (c) an entity that the company controls or has controlled.

      (4) For the purposes of this Division, a person is not taken to be an officer of a company merely because of one or more of the following:

      (a) having been appointed as auditor of:

      (i) the company; or

      (ii) a related body corporate; or

      (iii) an entity that the company controls or has controlled;

      (b) having been appointed, for any purpose relating to taxation, as public officer of:

      (i) a body corporate; or

      (ii) an unincorporated body; or

      (iii) a trust estate;

      (c) being or having been authorised to accept service of process or notices on behalf of:

      (i) the company; or

      (ii) a related body corporate; or

      (iii) an entity that the company controls or has controlled.

      Division 4 — Deliberately disqualifying auditor

      324CM Deliberately disqualifying auditor

      Individual auditor

      (1) An individual contravenes this subsection if:

      (a) the individual is appointed auditor of a company or registered scheme; and

      (b) while the appointment continues, the individual brings about a state of affairs; and

      (c) the individual cannot, while that state of affairs continues, act as auditor of the company or scheme without contravening Division 2 or 3.

      Audit firm

      (2) A member of a firm contravenes this subsection if:

      (a) the firm is appointed auditor of a company or a registered scheme; and

      (b) while the appointment continues, the member brings about a state of affairs; and

      (c) the firm cannot, while that state of affairs continues, act as auditor of the company or scheme without a person contravening Division 2 or 3.

      Audit company

      (3) A person who is:

      (a) a member of a company; or

      (b) a director of a company; or

      (c) a lead auditor in relation to an audit conducted by a company;

      contravenes this subsection if:

      (d) the company is appointed auditor of a company or a registered scheme; and

      (e) while the appointment continues, the person brings about a state of affairs; and

      (f) СКАЧАТЬ