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s 244ZJ

Application of Corporations Act: auditors

In force
Part 10AFinancial reports and audit
Division 12Auditors
Subdivision 1General provisions relating to auditors

244ZJ Application of Corporations Act: auditors

(1)

A co‑operative is declared to be an applied Corporations legislation matter for the purposes of the Corporations (Ancillary Provisions) Act 2001 Part 3 in relation to the Corporations Act Part 2M.4 Divisions 1 to 4, subject to the following modifications —

(a)

Part 2M.4 Division 2 does not apply in relation to an auditor appointed in circumstances set out in section 244ZL(4) of this Act;

(b)

section 324BA is to be read as if the words “Subject to section 324BD” were deleted;

(c)

section 324BD and 324BE are taken to be deleted.

(2)

A co‑operative with quoted securities is declared to be an applied Corporations legislation matter for the purposes of the Corporations (Ancillary Provisions) Act 2001 Part 3 in relation to the Corporations Act Part 2M.4 Division 5.

(3)

A reference in the provisions of the Corporations Act as applying under this section to a registered company auditor is taken to be a reference to a registered company auditor as defined in the Corporations Act (and accordingly a reference in that term to a company is not a reference to a co‑operative).

[Section 244ZJ inserted: No. 7 of 2016 s. 85.]

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