Approval of authorised persons as auditors
445 Approval of authorised persons as auditors
An authorised person is an auditor if—
the authorised person’s approval as an auditor is provided for in the authorised person’s instrument of appointment or in any advice given to the authorised person by the chief executive at any time after appointment; and
the chief executive has not withdrawn the approval by advice given to the authorised person.
An authorised person’s approval as an auditor is subject to any conditions, including limitations—
included in the authorised person’s instrument of appointment as an authorised person; or
as advised to the authorised person from time to time by the chief executive.
This Act’s bill:Explanatory memorandumSecond reading speech
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