Document ID: chunk:federal_register_of_legislation:C2004A01334:clause:1_82
Version: federal_register_of_legislation:C2004A01334
Segment Type: clause
Provision Reference: sch 1 cl 82
Character Range: 64334–65248

82  Section 9
Insert:

play a significant role: a person plays a significant role in the audit of a company or a registered scheme for a financial year if:
 (a) the person is appointed as an individual auditor of the company or scheme for that financial year and:
 (i) acts as an auditor for the company or scheme for that financial year; or
 (ii) prepares an audit report for the company or the scheme in relation to a financial report of the company or scheme for that financial year or for a half‑year falling within that financial year; or
 (b) a firm or company is appointed as an auditor of the company or scheme for that financial year and the person:
 (i) is a registered company auditor; and
 (ii) acts, on behalf of the firm or company, as a lead auditor, or review auditor, in relation to an audit of the company or scheme for that financial year or for a half‑year falling within that financial year.