Document ID: chunk:federal_register_of_legislation:C2004A01334:clause:1_75
Version: federal_register_of_legislation:C2004A01334
Segment Type: clause
Provision Reference: sch 1 cl 75
Character Range: 60057–60664

75  Section 9
Insert:

engage in audit activity: an individual auditor, audit firm or audit company engages in audit activity in relation to an audited body for an audit if the individual auditor, audit firm or audit company:
 (a) consents to be appointed as auditor of the audited body for a financial year; or
 (b) acts as the auditor of the audited body for a financial year; or
 (c) prepares a report in relation to the audited body that is required by this Act to be prepared by:
 (i) a registered company auditor; or
 (ii) an auditor of the audited body in relation to a financial year or half‑year.