2007-02-12 | RG-187

RG 187 Auditor rotation

The regulator issued this guide to explain how it exercises relief powers under section 342A of the Corporations Act 2001 to modify auditor rotation requirements in Part 2M.4. It outlines the regulator's general approach to granting relief, the specific criteria applied, and the procedures for applying for such relief. An appendix is included to provide an overview of the underlying rotation requirements.

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Australian Securities and Investments Commission

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