Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) An Aboriginal and Torres Strait Islander corporation, or the directors of the corporation, must not appoint an individual, firm or company as auditor of the corporation unless the individual, firm or company:
(a) has consented, before the appointment, to act as auditor; and
(b) has not withdrawn the consent before the appointment is made.
(2) The consent, or a withdrawal of the consent, must be given by written notice to the corporation.
(3) A notice under subsection (2) given by a firm must be signed by a member of the firm:
(a) in the firm's name; and
(b) in the member's name.
(4) For the purposes of subsection (3), if an Aboriginal and Torres Strait Islander corporation must use a registered company auditor, the member of the firm who signs the notice of consent must be a registered company auditor.
(5) A notice under subsection (2) given by a company must be signed by a director or senior manager of the company:
(a) in the company's name; and
(b) in the director or senior manager's name.
(6) An appointment that does not comply with this section has no effect.