Your ongoing obligations as a registered company auditor
This page contains information and guidance on complying with our ongoing statutory obligations and any conditions of your registration as a registered company auditor.
Your obligations
You have specific obligations to:
- keep your auditor details up-to-date and lodge documents in a timely manner (including annual statements and financial statements and reports)
- maintain your independence by identifying conflict of interest situations and meeting requirements for auditor rotation
- ensure audit quality by following recognised auditing standards
- publish an audit transparency report, and
- comply with the conditions of your registration, where applicable.
This is not an exhaustive list of your obligations.
You must also:
- report to ASIC any contraventions and/or solvency issues you become aware of during a company audit, and
- comply with the requirements of the Corporations Act 2001 and the National Consumer Credit Protection Act 2009.
Depending on your circumstances, you may be eligible for class order relief or individual relief for some obligations.
More information
Further guidance
Information Sheet 246 Company auditor obligations under the whistleblower protection provisions (INFO 246)
Information Sheet 184 Audit transparency reports (INFO 184)
Related links
- Regulatory resources for company auditors
- Log in to the auditors portal (change details, lodge documents)