Corporations Act 2001

On an application made by a transparency reporting auditor in accordance with subsection (3), ASIC may make an order extending the period within which the auditor must publish an annual transparency report.

The order may be expressed to be subject to conditions.

The application must be:

in writing; and

lodged with ASIC before the end of the period within which the auditor would otherwise be required to publish the report; and

if the auditor is an individual auditor—signed by the auditor; and

if the auditor is an audit firm—signed by a member of the firm who is a registered company auditor both:

in the firm name; and

in the member’s own name; and

if the auditor is an audit company:

authorised by a resolution of the directors; and

signed by a director.

ASIC must give the auditor written notice of the making of the order.