Document ID: chunk:federal_register_of_legislation:C2004A01334:clause:1_81
Version: federal_register_of_legislation:C2004A01334
Segment Type: clause
Provision Reference: sch 1 cl 81
Character Range: 63485–64334

81  Section 9
Insert:

non‑audit services provider for an auditor conducting an audit means a person who:
 (a) is not a professional member of the audit team conducting the audit of the audited body; and
 (b) is either:
 (i) if the auditor is an individual auditor—an employee of the individual auditor (or of an entity acting for, or on behalf of, the individual auditor); or
 (ii) if the auditor is an audit firm—a member of the audit firm or senior manager of the audit firm (or of an entity acting for, or on behalf of, the audit firm); or
 (iii) if the auditor is an audit company—a director of the audit company or a senior manager of the audit company (or of an entity acting for, or on behalf of, the audit company); and
 (c) provides, or has provided, services (other than services related to the conduct of an audit) to the audited body.