Corporations Act. Australia
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Название: Corporations Act
Автор: Australia
Издательство: Проспект
Жанр: Юриспруденция, право
isbn: 9785392086429
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(2) A director of the responsible entity of a registered scheme must take all reasonable steps to secure compliance with subsection (1).
331AAC ASIC’s power to appoint registered scheme auditor
(1) ASIC may appoint an auditor of a registered scheme if:
(a) the responsible entity of the scheme does not appoint an auditor when required by this Act to do so; and
(b) a member of the scheme applies to ASIC in writing for the appointment of an auditor under this section.
(2) ASIC may only appoint an individual, firm or company as auditor under subsection (1) if the individual, firm or company consents to being appointed.
331AAD Remaining auditors may act during vacancy
While a vacancy in the office of auditor of a registered scheme continues, the surviving or continuing auditor or auditors (if any) may act as auditors of the company.
Subdivision B — Removal and resignation of registered scheme auditors
331AC Removal and resignation of auditors
(1) The responsible entity of a registered scheme may, with ASIC’s consent, remove the auditor of the scheme from office.
(2) An auditor of a registered scheme may, by notice in writing given to the responsible entity, resign as auditor of the scheme if:
(a) the auditor:
(i) has, by notice in writing given to ASIC, applied for consent to the resignation and stated the reasons for the application; and
(ii) has, at or about the same time as giving the notice to ASIC, given the responsible entity notice in writing of the application to ASIC; and
(b) ASIC has given its consent.
(3) As soon as practicable after ASIC receives a notice from an auditor under subsection (2), ASIC must notify the auditor, and the responsible entity of the registered scheme, whether it consents to the resignation.
(4) A statement made by an auditor in an application to ASIC under subsection (2) or in answer to an inquiry by ASIC relating to the reasons for the application:
(a) is not admissible in evidence in any civil or criminal proceedings against the auditor; and
(b) must not be made the ground of a prosecution, action or suit against the auditor.
A certificate by the ASIC that the statement was made in the application or in answer to the inquiry by ASIC is conclusive evidence that the statement was so made.
(5) The resignation of an auditor takes effect:
(a) on the day (if any) specified for the purpose in the notice of resignation; or
(b) on the day on which ASIC gives its consent to the resignation; or
(c) on the day (if any) fixed by ASIC for the purpose;
whichever occurs last.
(6) If, on the retirement or withdrawal of a member of a firm, the firm will no longer be capable of acting as auditor of a registered scheme because of subparagraph 324BB(1)(b)(i) or (2)(b)(i), the member is (if not disqualified from acting as auditor of the scheme) taken to be the auditor of the scheme until he or she obtains the consent of ASIC to his or her retirement or withdrawal.
(7) Within 14 days after:
(a) the removal from office of an auditor of a registered scheme; or
(b) the receipt of a notice of resignation from an auditor of a registered scheme;
the responsible entity must lodge with ASIC a notice of the removal or resignation in the prescribed form.
331AD Effect of winding up on office of auditor
An auditor of a registered scheme ceases to hold office if:
(a) the scheme’s constitution provides that the scheme is to be wound up at a specified time, in specified circumstances or on the happening of a specified event, and that time is reached, those circumstances occur or that event occurs; or
(b) the members pass a resolution directing the responsible entity to wind up the scheme; or
(c) the Court makes an order directing the responsible entity to wind up the scheme; or
(d) the members pass a resolution to remove the responsible entity but do not, at the same meeting, pass a resolution choosing a company to be the new responsible entity that consents to becoming the scheme’s responsible entity.
Subdivision C — Fees and expenses of auditors
331AE Fees and expenses of auditors
The reasonable fees and expenses of an auditor of a registered scheme are payable by the responsible entity.
Part 2M.4A — Annual transparency reports for auditors
332 Meaning of transparency reporting auditor and transparency reporting year
(1) A transparency reporting auditor is:
(a) an individual auditor; or
(b) an audit firm; or
(c) an authorised audit company.
(2) A transparency reporting year is a period of 12 months starting on 1 July.
332A Transparency reporting auditors must publish annual transparency reports
(1) This section applies if, during a transparency reporting year, a transparency reporting auditor conducts audits, under Division 3 of Part 2M.3, of 10 or more bodies of any of the following kinds:
(a) listed companies;
(b) listed registered schemes;
(c) ADIs (authorised deposit‑taking institutions) within the meaning of the Banking Act 1959;
(d) bodies mentioned in paragraph (c) or (e) of the definition of body regulated by APRA in subsection 3(2) of the Australian Prudential Regulation Authority Act 1998;
(e) bodies prescribed by the regulations for the purposes of this paragraph.
Note: The 10 or more bodies do not all have to be of the same kind. This section applies (for example) if, during the year, the transparency reporting auditor conducts audits of 6 listed companies and 4 listed registered schemes.
(2) The auditor must publish an annual transparency report for the transparency reporting year, containing the information required by section 332B, СКАЧАТЬ