Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection (2) and section 50E, ASIC may, if it considers it appropriate to do so, publish the report on its website.
(2) If ASIC publishes the report on its website, the report:
(a) if the audit to which the report relates was conducted by an audit firm or audit company:
(i) may disclose identifying particulars of the audit firm or audit company; but
(ii) must not disclose identifying particulars of any professional member of the audit team involved in the audit; and
(b) if the audit to which the report relates was conducted by an individual auditor who did not act on behalf of an audit firm or audit company:
(i) may disclose identifying particulars of the auditor; but
(ii) must not disclose identifying particulars of any other professional member of the audit team involved in the audit; and
(c) must not disclose identifying particulars of the audited body.
(3) In this section:
"identifying particulars" :
(a) in relation to an audit firm, an audit company, an individual auditor referred to in paragraph (2)(b) or an audited body, means:
(i) the name, or a business name, of the firm, company, auditor or body; or
(ii) any other particulars that would enable the firm, company, auditor or body to be identified; or
(b) in relation to a professional member of an audit team (other than an individual auditor referred to in paragraph (2)(b)), means:
(i) the name of the member; or
(ii) any other particulars that would enable the member to be identified.