324DB
In forceIndividual’s rotation obligation
Volume 2Chapter 2L, Part 2L.1 to Chapter 5, Part 5.9 sections 283AA to 600K
Chapter 2MFinancial reports, sustainability reports and audit
Part 2M.4Appointment and removal of auditors
Division 5Auditor rotation for listed companies, listed registered schemes and registrable superannuation entities
324DB Individual’s rotation obligation
An individual contravenes this section if the individual:
(a)
plays a significant role in the audit of a listed company, listed registered scheme or registrable superannuation entity for a financial year; and
(b)
is not eligible to play that role.
This Act’s bill:Explanatory memorandumSecond reading speech
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