Document ID: chunk:federal_register_of_legislation:C2025C00185:section:9:p3
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 9 (pt 3/63)
Character Range: 82487–85273

(Supervision) Act 1993.
approved stock exchange has the same meaning as in the Income Tax Assessment Act 1997.
APRA means the Australian Prudential Regulation Authority.
ARBN (short for "Australian Registered Body Number") is the number given by ASIC to a registrable body on registration under Part 5B.2.
ARFN (short for Australian Registered Fund Number) is the number given by ASIC to a sub‑fund of a CCIV on registration of the sub‑fund (see subsection 1222S(3)).
arrangement:
 (a) in Part 5.1 (arrangements and reconstructions)—arrangement includes a reorganisation of the share capital of a body corporate by the consolidation of shares of different classes, by the division of shares into shares of different classes, or by both of those methods; and
 (b) for the purposes of Chapter 7 (financial services and markets)—arrangement has the meaning given by subsection 761B(1).
Note: In Part 7.1, see also subsection 761B(2).
ARSN (short for "Australian Registered Scheme Number") is the number given by ASIC to a registered scheme on registration (see section 601EB).
ASIC means the Australian Securities and Investments Commission.
ASIC Act means the Australian Securities and Investments Commission Act 2001 and includes the regulations made under that Act.
ASIC database means so much of the national companies database kept by ASIC as consists of:
 (a) some or all of a register kept by ASIC under this Act; or
 (b) information set out in a document lodged under this Act;
but does not include ASIC's document imaging system.
ASIC delegate has the same meaning as in the ASIC Act.
asset has the meaning given by section 9AB.
asset‑based fee has the meaning given by section 964F.
associate has the meaning given by sections 10 to 17.
associated entity has the meaning given by section 50AAA.
AUASB means the Auditing and Assurance Standards Board.
audit means an audit conducted for the purposes of this Act and includes a review of a financial report for a financial year or a half‑year conducted for the purposes of this Act.
audit activity: see the definition of engage in audit activity.
audit company means a company that consents to be appointed, or is appointed, as auditor of a company, registered scheme or registrable superannuation entity.
audit‑critical employee, in relation to a company, or the responsible entity for a registered scheme, or a registrable superannuation entity, that is the audited body for an audit, means a person who:
 (a) is an employee of the company, of the responsible entity for the registered scheme or of the RSE licensee for the registrable superannuation entity; and
 (b) is able, because of the position in which the person is employed, to exercise significant influence over:
 (i) a material aspect of the contents of the financial