Document ID: chunk:federal_register_of_legislation:C2025C00185:section:260e:p5
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 260E (pt 5/18)
Character Range: 944141–947548

obligation
324DC Audit firm's rotation obligation
324DD Audit company's rotation obligation
Division 6—Appointment, removal and fees of auditors for companies
Subdivision A—Appointment of company auditors
325 Appointment of auditor by proprietary company
327A Public company auditor (initial appointment of auditor)
327B Public company auditor (annual appointments at AGMs to fill vacancies)
327C Public company auditor (appointment to fill casual vacancy)
327D Appointment to replace auditor removed from office
327E ASIC may appoint a company auditor if auditor removed but not replaced
327F ASIC's general power to appoint a company auditor
327G Restrictions on ASIC's powers to appoint a company auditor
327H Effect on appointment of public company auditor of company beginning to be controlled by a corporation
327I Remaining auditors may act during vacancy
328A Auditor's consent to appointment
328B Nomination of auditor
328C Public company auditor (appointment of auditor when crowd‑sourced funding concession ends)
328D Public company auditor (appointment of auditor when $3 million raised using crowd‑sourced funding)
328E Crowd‑sourced funding—period of office
Subdivision B—Removal and resignation of company auditors
329 Removal and resignation of auditors
330 Effect of winding up on office of auditor
Subdivision C—Company auditors' fees and expenses
331 Fees and expenses of auditors
Division 7—Appointment, removal and fees of auditors for registered schemes
Subdivision A—Appointment of registered scheme auditors
331AAA Registered scheme auditor (initial appointment of auditor)
331AAB Registered scheme auditor (appointment to fill vacancy)
331AAC ASIC's power to appoint registered scheme auditor
331AAD Remaining auditors may act during vacancy
Subdivision B—Removal and resignation of registered scheme auditors
331AC Removal and resignation of auditors
331AD Effect of winding up on office of auditor
Subdivision C—Fees and expenses of auditors
331AE Fees and expenses of auditors
Division 8—Appointment, removal and fees of auditors of registrable superannuation entities
Subdivision A—Appointment of registrable superannuation entity auditors
331AF Registrable superannuation entity auditor (initial appointment of auditor)
331AG Registrable superannuation entity auditor (appointment to fill vacancy)
331AH Registrable superannuation entity auditor (duration of appointment)
331AJ ASIC's power to appoint auditor of a registrable superannuation entity
Subdivision B—Removal and resignation of registrable superannuation entity auditors
331AK Removal and resignation of auditors
Subdivision C—Fees and expenses of auditors
331AL Fees and expenses of auditors
Part 2M.4A—Annual transparency reports for auditors
332 Meaning of transparency reporting auditor and transparency reporting year
332A Transparency reporting auditors must publish annual transparency reports
332B Content of annual transparency report
332C Extension of period for publication of annual transparency report
332D Exemption orders—applications by transparency reporting auditors
332E Exemption orders—class orders for transparency reporting auditors
332F Exemption orders—criteria for orders
332G Offences by members of audit firm
Part 2M.5—Accounting, sustainability and auditing standards
334 Accounting standards
335 Equity accounting
336 Auditing standards
336A Sustainability standards
337 Interpretation