Document ID: chunk:federal_register_of_legislation:C2025C00185:section:260e:p6
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 260E (pt 6/18)
Character Range: 947218–950511

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 of accounting, auditing and sustainability standards
338 Evidence of text of accounting, auditing or sustainability standard
Part 2M.6—Exemptions and modifications
340 Exemption orders—companies, registered schemes, registrable superannuation entities and disclosing entities
340A Exemption orders—notified foreign passport funds
341 Exemption orders—class orders for companies, registered schemes, registrable superannuation entities and disclosing entities
341A Exemption orders—class orders for notified foreign passport funds
342 Exemption orders—criteria for orders for companies, registered schemes, registrable superannuation entities, notified foreign passport funds and disclosing entities
342AA Exemption orders—non‑auditor members and former members of audit firms; former employees of audit companies
342AB Exemption orders—class orders for non‑auditor members etc.
342AC Exemption orders—criteria for orders for non‑auditor members etc.
342A ASIC's power to modify the operation of section 324DA
342B Auditor to notify company, registered scheme or registrable superannuation entity of section 342A declaration
343 Modification by regulations
343A Minister may apply the Chapter to notified foreign passport funds
Part 2M.7—Sanctions for contraventions of Chapter
344 Contravention of Part 2M.2 or 2M.3, or of certain provisions of Part 2M.4
Part 2M.8—Additional provisions relating to registrable superannuation entities
345AAA Obligations of registrable superannuation entities
345AAB Notices etc. given to RSE licensees
Chapter 2N—Updating ASIC information about companies, registered schemes and notified foreign passport funds
Part 2N.1—Review date
345A Meaning of review date
345B Company, responsible entity or operator may change review date
345C When choice has effect
Part 2N.2—Extract of particulars
346A ASIC must give an extract of particulars each year
346B ASIC may ask questions
346C Requirements in relation to an extract of particulars
Part 2N.3—Solvency resolution
347A Directors must pass a solvency resolution after each review date
347B Notice to ASIC
347C Payment of review fee is taken to be a representation by the directors that the company is solvent
Part 2N.4—Return of particulars
348A ASIC may give a return of particulars
348B ASIC may ask questions
348C ASIC may require a solvency resolution and statement
348D General requirements in relation to a return of particulars
Part 2N.5—Notice by proprietary companies of changes to ultimate holding company
349A Proprietary companies must notify ASIC of changes to ultimate holding company
349B Another company becomes an ultimate holding company
349C A company ceases to be an ultimate holding company
349D Ultimate holding company changes its name
Chapter 2P—Lodgments with ASIC
350 Forms for documents to be lodged with ASIC
351 Signing documents lodged with ASIC
352 Documents lodged with ASIC electronically
353 Electronic lodgment of certain documents
354 Telephone