Regulatory Alerts2012-09-28 | RG-180RG 180 Auditor registration
The Australian Securities and Investments Commission issued Regulatory Guide 180 to guide auditors and prospective auditors through the registration process under the Corporations Act 2001. The document details the requirements for applying as a registered company auditor or authorised audit company, including the approval of auditing competency standards and the lodgement of annual statements. It also provides access to essential supporting documents such as competency logs, capability reports, and registration checklists to ensure compliance with ASIC's regulatory standards.
Issued 30 June 2016
This is a guide for auditors and prospective auditors who wish to audit companies and other entities under the Corporations Act 2001 (Corporations Act).
This guide explains what an applicant must do when applying for registration as a registered company auditor (RCA) or as an authorised audit company (AAC), and how we may exercise our power to approve an auditing competency standard, which may be relied on by individual applicants for registration.
This guide also covers the lodgement of annual statements by RCAs and AACs.
Download RG 180 (PDF 862 KB)
Download 2016 competency standard (PDF 757 KB)
Regulatory Guide 180 Auditor registration: Appendix 1 documents
The following documents are Word versions of documents reproduced in Appendix 1 of RG 180.
Document A: Practical auditing and other equivalent experience
Download Document A (Word)
Document B: Supervisor declaration
Download Document B (Word)
Document C: Capability report
Download Document C (Word)
Document D: Capability declaration
Download Document D (Word)
Document E: Auditor competencies logbook
Download Document E (Word)
Registration checklists
These checklists will help ensure you have provided all relevant documentation when you apply for registration as an authorised audit company or an auditor.
Download the authorised audit company registration checklist (PDF 108 KB)
Download the auditor registration checklist (PDF 190 KB)
More about auditor registration