Document ID: chunk:federal_register_of_legislation:F2024C00932:reg:30
Version: federal_register_of_legislation:F2024C00932
Segment Type: reg
Provision Reference: reg 30
Character Range: 30893–31483

30  Alternative independence requirements
  For the purposes of subsection 339‑80(2) of the Act, the auditor independence requirements to be met in relation to the audit of a financial report prepared under subsection 27(1) are the Corporations Act auditor independence provisions:
 (a) as modified by subsection 339‑75(2) of the Act and section 29 of this instrument; and
 (b) disregarding the imprisonment terms in the penalties referred to in items dealing with subsection 324CA(1) to section 324CK in Schedule 3 to the Corporations Act.

Division 4—Appointment and removal of auditors