There are currently network issues that may cause timeouts to your session. Please use F5 to refresh the page. Thank you for your patience.
Warning: This page is an archive.
General administrative information and links are not current and should not be used.
Contents (2009 - 7)
Associations Incorporation Act 2009 No 7
Current version for 7 July 2017 to date (accessed 20 April 2018 at 15:07)
Part 5 Division 3 Section 52
52   Auditor to be qualified and independent
(1)  Subject to subsection (2), an audit under this Part must be carried out by:
(a)  a registered company auditor within the meaning of the Corporations Act 2001 of the Commonwealth, or
(b)  a person approved by the Secretary for the purposes of this Part, either generally or in relation to a specified association or class of associations, or a person who belongs to a class of persons so approved.
(2)  Except with the written approval of the Secretary, an audit under this Part may not be carried out by any person who is, or who has at any time within the last 2 years been:
(a)  a member of the association, or
(b)  an employee of, or provider of professional services (other than audit services) to, the association or to a committee member or public officer of the association.