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CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 1288
Triennial statements by registered auditors and liquidators
1288. (1) Where a person applies to the Commission for registration as an
auditor or as a liquidator and the person's application is granted under
section 1280 or subsection 1282 (1) or (2) within 1 year after the
commencement of this Act, the Commission may, in the certificate issued under
subsection 1280 (5) or 1282 (6) (in this section called the "relevant
certificate"), specify a day for the purposes of subsection (2) of this
section, being a day that is not more than 3 years after the day (in this
section called the "commencement day") that is, in the relevant certificate,
specified under subsection 1280 (5) or 1282 (6), as the case may be.
(2) Where, in a certificate issued to a registered company auditor or a
registered liquidator under subsection 1280 (5) or 1282 (6), as the case may
be, a day is specified for the purposes of this subsection, the registered
company auditor or registered liquidator shall lodge, within one month after
that day, a statement setting out, in respect of the period beginning on the
commencement day and ending on the first-mentioned date, such information as
is prescribed.
(3) A person who is a registered company auditor or a registered liquidator
shall, within one month after the end of the period of 3 years beginning:
(a) in the case of a person to whom subsection (2) applies-on the day
specified in the relevant certificate for the purposes of subsection
(2); or
(b) in the case of a person to whom subsection (2) does not apply-on the
commencement day; and of each subsequent period of 3 years, lodge a
statement in respect of that period of 3 years setting out such
information as is prescribed.
(4) The Commission may, on the application of a registered company auditor or
a registered liquidator made before the end of the period for lodging a
statement under subsection (2) or (3), extend, or further extend, that period.
(5) The Commission may, by notice in writing served on the person, require a
person who is registered as a liquidator of a specified body corporate to
lodge, within a period specified in the notice, a statement in respect of a
period specified in the notice setting out such information as is prescribed.
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