Western Australian Current Acts Western Australian Current Acts (1) Subject to
subsection (2), no person is qualified to act as an auditor under this
Division unless he is a person registered as an auditor, or taken to be
registered as an auditor, under Part 9.2 of the Corporations Act 2001 of the
Commonwealth.
(2) In districts in
respect of which the Commissioner is satisfied that no person registered as an
auditor, or taken to be registered as an auditor, under Part 9.2 of the
Corporations Act 2001 of the Commonwealth is available, such other persons
with such other qualifications as are approved by the Commissioner may act as
auditors under this Division.
(3) An auditor shall
disclose to the Commissioner any de facto relationship or any close
relationship by blood or marriage he has with a settlement agent whose trust
accounts he has been appointed to audit or any business dealings he has with
or through such settlement agent at any time during his appointment as
auditor, and the Commissioner may, if the Commissioner thinks fit, disqualify
that auditor from acting in that particular case.
[Section 53 amended: No. 10 of 1982 s. 28; No. 59
of 1995 s. 70; No. 10 of 2001 s. 220; No. 28 of 2003 s. 181; No. 58 of 2010 s.
176.]