Corporations Act. Australia
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Название: Corporations Act
Автор: Australia
Издательство: Проспект
Жанр: Юриспруденция, право
isbn: 9785392086429
isbn:
whichever last occurs.
(9) The resignation of an auditor of a proprietary company or a small company limited by guarantee does not require the consent of ASIC under subsection (5), and takes effect:
(a) on the day (if any) specified for the purpose in the notice of resignation; or
(b) on the day on which the notice is received by the company;
whichever is the later.
(10) Where on the retirement or withdrawal from a firm of a member the firm will no longer be capable, by reason of the provisions of subparagraph 324BB(1)(b)(i) or (2)(b)(i) of acting as auditor of a company, the member so retiring or withdrawing is (if not disqualified from acting as auditor of the company) taken to be the auditor of the company until he or she obtains the consent of ASIC to his or her retirement or withdrawal.
(11) Within 14 days after:
(a) the removal from office of an auditor of a company; or
(b) the receipt of a notice of resignation from an auditor of a company;
the company must:
(c) lodge with ASIC a notice of the removal or resignation in the prescribed form; and
(d) where there is a trustee for the holders of debentures of the company — give to the trustee a copy of the notice lodged with ASIC.
330 Effect of winding up on office of auditor
An auditor of a company ceases to hold office if:
(a) a special resolution is passed for the voluntary winding up of the company; or
(b) in a case to which paragraph (a) does not apply — an order is made by the Court for the winding up of the company.
Subdivision C–Company auditors’ fees and expenses
331 Fees and expenses of auditors
The reasonable fees and expenses of an auditor of a company are payable by the company.
Division 7 — Appointment, removal and fees of auditors for registered schemes
Subdivision A — Appointment of registered scheme auditors
331AAA Registered scheme auditor (initial appointment of auditor)
(1) The responsible entity of a registered scheme must appoint an auditor of the registered scheme within 1 month after the day on which the scheme is registered.
(2) An auditor appointed under subsection (1) holds office until the auditor:
(a) dies; or
(b) is removed, or resigns, from office in accordance with section 331AC; or
(c) ceases to be capable of acting as an auditor because of Division 2 of this Part; or
(d) ceases to be auditor under subsection (2A), (2B) or (2C).
(2A) An individual auditor ceases to be auditor of a registered scheme under this subsection if:
(a) on a particular day (the start day), the individual auditor:
(i) informs ASIC of a conflict of interest situation in relation to the scheme under subsection 324CA(1A); or
(ii) informs ASIC of particular circumstances in relation to the scheme under subsection 324CE(1A); and
(b) the individual auditor does not give ASIC a notice, before the notification day (see subsection (2D)), that that conflict of interest situation has, or those circumstances have, ceased to exist before the end of the period (the remedial period) of 21 days, or such longer period as ASIC approves in writing, from the start day.
(2B) An audit firm ceases to be auditor of a registered scheme under this subsection if:
(a) on a particular day (the start day), ASIC is:
(i) informed of a conflict of interest situation in relation to the scheme under subsection 324CB(1A); or
(ii) informed of particular circumstances in relation to the scheme under subsection 324CF(1A); and
(b) ASIC has not been given a notice on behalf of the audit firm, before the notification day (see subsection (2D)), that that conflict of interest situation has, or those circumstances have, ceased to exist before the end of the period (the remedial period) of 21 days, or such longer period as ASIC approves in writing, from the start day.
(2C) An audit company ceases to be auditor of a registered scheme under this subsection if:
(a) on a particular day (the start day), ASIC is:
(i) informed of a conflict of interest situation in relation to the scheme under subsection 324CB(1A) or 324CC(1A); or
(ii) informed of particular circumstances in relation to the scheme under subsection 324CF(1A) or 324CG(1A) or (5A); and
(b) ASIC has not been given a notice on behalf of the audit company, before the notification day (see subsection (2D)), that that conflict of interest situation has, or those circumstances have, ceased to exist before the end of the period (the remedial period) of 21 days, or such longer period as ASIC approves in writing, from the start day.
(2D) The notification day is:
(a) the last day of the remedial period; or
(b) such later day as ASIC approves in writing (whether before or after the remedial period ends).
(3) A director of the responsible entity of a registered scheme must take all reasonable steps to secure compliance with subsection (1).
(4) If an audit firm ceases to be the auditor of a registered scheme under subsection (2) at a particular time, each member of the firm who:
(a) is taken to have been appointed as an auditor of the scheme under subsection 324AB(1) or 324AC(4); and
(b) is an auditor of the scheme immediately before that time;
ceases to be an auditor of the scheme at that time.
331AAB Registered scheme auditor (appointment to fill vacancy)
(1) If:
(a) a vacancy occurs in the office of auditor of a registered scheme; and
(b) there is no surviving or continuing auditor of the scheme;
the responsible entity must, within 1 month after the vacancy occurs, appoint an auditor СКАЧАТЬ