Document ID: chunk:federal_register_of_legislation:C2025C00185:section:260e:p4
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 260E (pt 4/18)
Character Range: 940843–944456

Meaning of financial year and half‑year—company, registered scheme and disclosing entity
323DAAA Financial years for registrable superannuation entities
323DAA Meaning of financial year—notified foreign passport fund
Division 8—Disclosure by listed companies of information filed overseas
323DA Listed companies to disclose information filed overseas
Division 9—Disclosure by listed entities of information about jobkeeper payments
323DB Requirement to notify market operator about jobkeeper payments
323DC ASIC must publish report
Part 2M.4—Appointment and removal of auditors
Division 1—Entities that may be appointed as an auditor for a company, registered scheme or registrable superannuation entity
324AA Individual auditors, audit firms and authorised audit companies
324AB Effect of appointing firm as auditor—general
324AC Effect of appointing firm as auditor—reconstitution of firm
324AD Effect of appointing company as auditor
324AE Meaning of professional member—audit team
324AF Meaning of lead auditor and review auditor
Division 2—Registration requirements
324BA Registration requirements for appointment of individual as auditor
324BB Registration requirements for appointment of firm as auditor
324BC Registration requirements for appointment of company as auditor
324BD Exception from registration requirement for proprietary company
324BE Exception from registration requirement—reviewing financial reports of companies limited by guarantee
Division 2A—Eligibility requirements for auditors of registrable superannuation entities
324BF Eligibility requirements for auditors of registrable superannuation entities
Division 3—Auditor independence
Subdivision A—General requirement
324CA General requirement for auditor independence—auditors
324CB General requirement for auditor independence—member of audit firm
324CC General requirement for auditor independence—director of audit company
324CD Conflict of interest situation
              Subdivision B—Specific requirements
324CE Auditor independence—specific requirements for individual auditor
324CF Auditor independence—specific requirements for audit firm
324CG Auditor independence—specific requirements for audit company
324CH Relevant relationships
324CI Special rule for retiring partners of audit firms and retiring directors of authorised audit companies
324CJ Special rule for retiring professional member of audit company
324CK Multiple former audit firm partners or audit company directors
Subdivision C—Common provisions
324CL People who are regarded as officers of a company for the purposes of this Division
324CLA Extended meaning of officer of a registrable superannuation entity
Division 4—Deliberately disqualifying auditor
324CM Deliberately disqualifying auditor
Division 5—Auditor rotation for listed companies, listed registered schemes and registrable superannuation entities
324DA Limited term for eligibility to play significant role in audit of a listed company, listed registered scheme or registrable superannuation entity
324DAA Directors may extend eligibility term
324DAB Requirements for directors to approve extension of eligibility term
324DAC Notifications about approval to extend eligibility term
324DAD Approval ineffective unless it complies with requirements
324DB Individual's rotation 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)