means the Australian Accounting Standards Board.

, in relation to a holder of an office, means:

(a) absent from duty or from Australia; or

(b) unable, for any reason, to perform the functions of the office.

of the Disciplinary Board has the meaning given by subsection 203(1A).

, in relation to services, includes accept.

of services has the meaning given by section 12BD.

has the meaning given by subsection 12DMC(2).

, in relation to a body corporate, has the same meaning as in section 232 of the Corporations Act.

means the

Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004

.

, in relation to an order of a court, means a proceeding by way of appeal, or otherwise seeking review, of the order.

means the Australian Prudential Regulation Authority.

means:

(a) a person engaged under section 22; or

(b) a person who is engaged as an APS employee under section 72.

has the meaning given by subsection 761B(1) of the Corporations Act.

means the Australian Securities and Investments Commission.

means a person to whom, or a body to which, a function or power is delegated under section 102.

has the meaning given by section 12BEA.

, in relation to an ASIC delegate, means:

(a) to perform functions:

(i) as a member, officer or employee of the ASIC delegate; and

means the Auditing and Assurance Standards Board.

has the meaning given by subsection 50C(1).

has a meaning affected by subsection 4(3).

means:

(a) an individual auditor; or

(b) an audit firm; or

(c) an audit company;

that is conducting, or that has conducted, audits undertaken for the purposes of the