Commonwealth Consolidated Acts

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CORPORATIONS ACT 2001 - SECT 332

Meaning of transparency reporting auditor and transparency reporting year

  (1)   A transparency reporting auditor is:

  (a)   an individual auditor; or

  (b)   an audit firm; or

  (c)   an authorised audit company.

  (2)   A transparency reporting year is a period of 12 months starting on 1   July.


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