RegAlertGuidance · ASIC · 15 Feb 2026 · RG-026
RG 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.
Issued 24 October 2024
This is a guide for public companies, corporate directors of retail corporate collective investment vehicles, responsible entities of registered schemes, trustees of registrable superannuation entities, other AFS licensees, credit licensees, and their appointed auditors. It explains how we may exercise ASIC’s power to:
give consent to the resignation or removal of auditors under certain provisions of the Corporations Act, and
approve the resignation or replacement of auditors under certain provisions of the National Credit Regulations.
Download RG 26 (PDF 704 KB)
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