Document ID: chunk:federal_register_of_legislation:F2024C01249:reg:3:p1
Version: federal_register_of_legislation:F2024C01249
Segment Type: reg
Provision Reference: reg 3 (pt 1/60)
Character Range: 184688–187612

3                        Institute of Public Accountants                  FIPA; or
                                                                          MIPA

2M.4.01  Notice of appointment of auditors
  The responsible entity of a registered scheme must lodge a notice in the approved form telling ASIC of the appointment by the entity of an auditor of the scheme under section 331AAA or 331AAB of the Act within 14 days of the appointment.

Part 2M.4A—Annual transparency reports for auditors

2M.4A.01  Application
  This Part applies in relation to annual transparency reports for:
 (a) the transparency reporting year in which Schedule 1 to the Corporations Legislation Amendment (Audit Enhancement) Act 2012 commences; and
 (b) all later transparency reporting years.
Note: For the definitions of annual transparency report and transparency reporting year, see section 9 of the Act.

2M.4A.02  Content of annual transparency report (Act s 332B)
 (1) For subsection 332B(1) of the Act, Schedule 7A sets out the information that an annual transparency report published in accordance with subsection 332A(2) of the Act must contain.
 (2) If the report is published by an audit firm or authorised audit company, see Part 2 of Schedule 7A.
 (3) If the report is published by an individual auditor, see Part 3 of Schedule 7A.

Part 2M.6—Modification of the operation of Chapter 2M of the Act

2M.6.01  Modifications (Act s 343)
  For section 343 of the Act, the operation of Chapter 2M of the Act is modified in accordance with this Part.

2M.6.05  Conduct of auditor—relevant relationships
  The operation of Chapter 2M of the Act in relation to:
 (a) all companies; and
 (b) all registered schemes; and
 (c) all disclosing entities;
is modified as set out in Schedule 5C.

Chapter 2N—Updating ASIC information about companies and registered schemes

Part 2N.2—Extract of particulars

2N.2.01  Particulars ASIC may require in an extract of particulars (Act s 346B)

Particulars for a company
 (1) For the purposes of section 346B of the Act, the following particulars are prescribed for a company (other than a CCIV):
 (a) ACN;
 (b) name;
 (c) address of registered office;
 (d) address of principal place of business in this jurisdiction;
 (e) for each director and company secretary:
 (i) the person's name; and
 (ii) the person's usual residential address, or, if the person is entitled to have an alternative address under subsection 205D(2) of the Act, that alternative address; and
 (iii) the person's date and place of birth;
 (f) the date of appointment or cessation of each director, secretary or alternate director;
 (g) for issued shares—the classes into which the shares are divided, and for each class of share issued:
 (i) the number of shares in the class; and
 (ii) the total amount paid up for the class; and
 (iii) the total amount unpaid for the class;
 (h) for a proprietary company—the names