The Parliament of the Commonwealth of Australia

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201020112012
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
As passed by both Houses
Corporations Legislation Amendment (Audit Enhancement) Bill 2012
No. , 2012
A Bill for an Act to amend the Corporations Act 2001 and the Australian Securities and Investments Commission Act 2001, and for related purposes
Contents
1 Short title 1
2 Commencement 1
3 Schedule(s) 2
Schedule 1—Amendment of the Corporations Act 2001 3
Part 1—Auditor rotation requirements 3
Part 2—Annual transparency reports 8
Part 3—Transitional provisions 14
Schedule 2—Amendment of the Australian Securities and Investments Commission Act 2001 15
Part 1—Auditor independence functions 15
Part 2—Audit deficiency reports 18
Part 3—Communications with corporations, registered schemes and disclosing entities 22
Part 4—Transitional provisions 24
A Bill for an Act to amend the Corporations Act 2001 and the Australian Securities and Investments Commission Act 2001, and for related purposes
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Corporations Legislation Amendment (Audit Enhancement) Act 2012.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table
The day this Act receives the Royal Assent.
2. Schedule 1
The 28th day after this Act receives the Royal Assent.
3. Schedule 2
The day this Act receives the Royal Assent.
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act.

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