Document ID: chunk:federal_register_of_legislation:C2025C00185:section:342a:p2
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 342A (pt 2/2)
Character Range: 1359609–1360443

subsection, ASIC is to have regard to:
 (a) the nature of the audited body or bodies, including whether the activity in which the audited body or bodies engage is such that specialist knowledge about that activity is necessary to carry out the audit properly; and
 (b) the availability of other registered company auditors capable of providing satisfactory audit services for the audited body or bodies; and
 (c) any other matters which ASIC considers relevant.
 (8) ASIC must give the applicant written notice of the making, revocation or suspension of the declaration.
 (9) If ASIC makes a declaration in relation to the audit of a registrable superannuation entity or a class of registrable superannuation entities, ASIC must:
 (a) notify APRA of the declaration; and
 (b) do so as soon as practicable after making the declaration.