Document ID: chunk:federal_register_of_legislation:C2025C00185:section:9:p4
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 9 (pt 4/63)
Character Range: 85030–87853

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 report being audited; or
 (ii) the conduct or efficacy of the audit.
audited body, in relation to an audit of a company, registered scheme or registrable superannuation entity, means the company, registered scheme or registrable superannuation entity in relation to which the audit is, or is to be, conducted.
audit firm means a firm that consents to be appointed, or is appointed, as auditor of a company, registered scheme or registrable superannuation entity.
auditing standard means:
 (a) a standard in force under section 336; or
 (b) a provision of such a standard as it so has effect.
auditor for the purposes of the RSE licensee law means an auditor appointed in fulfilment of a requirement imposed by a provision of the RSE licensee law.
auditor independence requirements of this Act means the requirements of Divisions 3, 4 and 5 of Part 2M.4.
auditor's report means:
 (a) an auditor's report on an annual financial report required by section 308; or
 (b) an auditor's report on a half‑year financial report required by section 309; or
 (c) an auditor's report on an annual sustainability report required by section 301A.
Australia means the Commonwealth of Australia and, when used in a geographical sense, includes each Territory.
Note: The Australian Capital Territory, the Jervis Bay Territory, the Northern Territory, Norfolk Island and the Territories of Christmas Island and of Cocos (Keeling) Islands are covered by the definition of Territory in this section.
Australian ADI means:
 (a) an ADI (authorised deposit‑taking institution) within the meaning of the Banking Act 1959; and
 (b) a person who carries on State banking within the meaning of paragraph 51(xiii) of the Constitution.
Australian business law means a law of the Commonwealth, or of a State or Territory, that is a law that regulates, or relates to the regulation of, business or persons engaged in business.
Australian carbon credit unit has the same meaning as in the Carbon Credits (Carbon Farming Initiative) Act 2011.
Australian court means a federal court or a court of a State or Territory.
Australian CS facility licence means a licence under section 824B that authorises a person to operate a clearing and settlement facility.
Australian derivative trade repository licence means a licence under section 905C that authorises a body corporate to operate a derivative trade repository.
Australian financial services licence means a licence under section 913B that authorises a person who carries on a financial services business to provide financial services.
Australian law means a law