Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A report or notice that purports to be made or given by an audit company appointed as auditor of a company, registered scheme or registrable superannuation entity is not taken to be duly made or given unless it is signed by a director of the audit company (or the lead auditor or review auditor for the audit) both:
(a) in the audit company's name; and
(b) in his or her own name.
(2) For the purposes of criminal proceedings under this Act against a director of an audit company, an act or omission by:
(a) an officer of the audit company; or
(b) an employee or agent of the audit company;
acting within the actual or apparent scope of his or her employment, or within his or her actual or apparent authority, is also to be attributed to the audit company.