Regulatory Alerts2026-02-15 | RG-026RG 26 Resignation, removal and replacement of auditors
The Australian Securities and Investments Commission issued this guide to explain how it exercises powers under the Corporations Act and National Credit Regulations regarding auditor changes. It applies to public companies, corporate directors of retail collective investment vehicles, responsible entities of registered schemes, trustees of registrable superannuation entities, and other licensees. The document details the processes for granting consent to auditor resignations or removals and approving auditor resignations or replacements.
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