RG 180 Auditor registration
Issued 28 August 2012
This is a guide for auditors and prospective auditors who wish to audit companies and other entities under the Corporations Act 2001 (Corporations Act).
This guide explains what an applicant must do when applying for registration as a registered company auditor (RCA) or as an authorised audit company (AAC), and how we may exercise our power to approve an auditing competency standard, which may be relied on by individual applicants for registration.
This guide also covers the lodgement of annual statements by RCAs and AACs.
Note: The auditor registration provisions discussed in this regulatory guide apply to all applications lodged after 1 July 2004. Auditors who were already registered before 1 July 2004 do not need to reapply for registration.
Regulatory Guide 180 Auditor registration: Appendix 2 documents
The following documents are Word versions of documents reproduced in Appendix 2 of RG 180.
Document A: Practical experience—Audits under s301 of the Corporations Act
Document B: Equivalent experience—Audits not under s301 of the Corporations Act
Document C: Supervisory experience
Document D: Overseas experience
Document E: Supervisor declaration
Document F: Capability report
Document G: Capability declaration
This checklist will help you ensure that you have provided all relevant documentation when you apply for registration as an auditor.