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Corporations Legislation Amendment (Audit Enhancement) Act 2012

No. 72, 2012

An Act to amend the Corporations Act 2001 and the Australian Securities and Investments Commission Act 2001, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Amendment of the Corporations Act 2001
Part 1—Auditor rotation requirements
Part 2—Annual transparency reports
Part 3—Transitional provisions
Schedule 2—Amendment of the Australian Securities and Investments Commission Act 2001
Part 1—Auditor independence functions
Part 2—Audit deficiency reports
Part 3—Communications with corporations, registered schemes and disclosing entities
Part 4—Transitional provisions

Corporations Legislation Amendment (Audit Enhancement) Act 2012
No. 72, 2012

An Act to amend the Corporations Act 2001 and the Australian Securities and Investments Commission Act 2001, and for related purposes

[Assented to 27 June 2012]

The Parliament of Australia enacts: