RG 26 Resignation, removal and replacement of auditors
Issued 24 October 2024
This is a guide for public companies, corporate directors of retail corporate collective investment vehicles, responsible entities of registered schemes, trustees of registrable superannuation entities, other AFS licensees, credit licensees, and their appointed auditors.
It explains how we may exercise ASIC’s power to:
- give consent to the resignation or removal of auditors under certain provisions of the Corporations Act, and
- approve the resignation or replacement of auditors under certain provisions of the National Credit Regulations.