Corporations Act 2001

A report or notice that purports to be made or given by an audit company appointed as auditor of a company, registered scheme or registrable superannuation entity is not taken to be duly made or given unless it is signed by a director of the audit company (or the lead auditor or review auditor for the audit) both:

in the audit company’s name; and

in his or her own name.

For the purposes of criminal proceedings under this Act against a director of an audit company, an act or omission by:

an officer of the audit company; or

an employee or agent of the audit company;