Document ID: chunk:federal_register_of_legislation:C2016A00079:clause:2_1ab
Version: federal_register_of_legislation:C2016A00079
Segment Type: clause
Provision Reference: sch 2 cl 1AB
Character Range: 34140–34749

1AB  Section 6 (definition of auditor)
Repeal the definition, substitute:
auditor, in relation to a reporting unit, means:
 (a) if an individual holds the position of auditor of the reporting unit under section 256—the individual; or
 (b) if a firm holds the position of auditor of the reporting unit under section 256—each person who is, from time to time, a member of the firm and a registered auditor; or
 (c) if a company holds the position of auditor of the reporting unit under section 256—each person who is, from time to time, a director, officer or employee of the company and a registered auditor.