Document ID: chunk:federal_register_of_legislation:C2025C00185:section:324cg:p4
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 324CG (pt 4/4)
Character Range: 1252325–1253345

that the audit company had in place at that time a quality control system that provided reasonable assurance (taking into account the size and nature of the audit practice of the audit company) that the audit company and its employees complied with the requirements of this Subdivision.
Note: A defendant bears an evidential burden in relation to the matters in this subsection, see subsection 13.3(3) of the Criminal Code.

People and entities covered
 (9) The following table sets out:
 (a) the persons and entities covered by this subsection in relation to audit activity engaged in by an audit company; and
 (b) the items of the table in subsection 324CH(1) that are the relevant items for each of those persons and entities:

Audit company
Item           For this person or entity...                                                                                                                                                                           the relevant items of the table in subsection 324CH(1) are...