has the meaning given by section 964F.

has the meaning given by sections 10 to 17.

has the meaning given by section 50AAA.

, in relation to provisions (the core provisions ) of a particular Act as in force at a particular time, include (but are not limited to):

means the Auditing and Assurance Standards Board.

means an audit conducted for the purposes of this Act and includes a review of a financial report for a financial year or a half ‐ year conducted for the purposes of this Act.

: see the definition of engage in audit activity .

means a company that consents to be appointed, or is appointed, as auditor of a company or registered scheme.

means a firm that consents to be appointed, or is appointed, as auditor of a company or registered scheme.

, in relation to an audit of a company or registered scheme, means the company or registered scheme in relation to which the audit is, or is to be, conducted.

means:

means an auditor appointed in fulfilment of a requirement imposed by a provision of the RSE licensee law.

means the requirements of Divisions 3, 4 and 5 of Part 2M.4.

means:

, in relation to a company, or the responsible entity for a registered scheme, that is the audited body for an audit, means a person who:

means the Commonwealth of Australia and, when used in a geographical sense, includes the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands, but does not include any other external Territory.

means a law of the Commonwealth, or of a State or Territory, that is a law that regulates, or relates to the regulation of, business or persons engaged in business.

means a unit issued under section 147.

means a federal court or a court of a State or Territory.

means a licence under section 824B that authorises a person to operate a clearing and settlement facility.