Register of auditors
159D Register of auditors
In accordance with paragraph 255N(2)(b) of the Act, this regulation makes provision for and in relation to the keeping of a register of auditors.
The General Manager must establish and keep a register of auditors.
The register must include the following details in relation to each person the General Manager registers as an auditor:
the person’s name;
the registration number allocated to the person by the General Manager;
the day the General Manager granted the person’s application for registration as an auditor;
the following elements of the address of the principal place where the person practises as an auditor:
city or town;
State or Territory;
postcode;
country;
if the person practises as an auditor under the name of a company or firm or under any other name or style other than the person’s own name—the name of the company and its ACN, or the name of the firm, or the other name or style;
if the person’s registration is suspended—the date the suspension took effect and the date it will end;
any other details the General Manager considers appropriate in relation to registered auditors.
If a person’s registration as an auditor is cancelled, the General Manager must remove the details about the person from the register.
The General Manager:
must publish the register on the FWC website; and
may publish the register, or otherwise make it publicly available, in any other way the General Manager considers appropriate.
This Act’s bill:Explanatory statement
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