sec.31Steps to be taken if auditor’s appointment ends

### sec.31 Steps to be taken if auditor’s appointment ends If an agent’s auditor resigns or the agent ends the auditor’s appointment, both the auditor and the agent must immediately notify the chief executive of— the resignation or ending of the appointment; and the reasons for it. An auditor or agent who is required to give the chief executive notice under subsection (1) and fails to give the notice commits an offence. Maximum penalty—200 penalty units. The agent must appoint another auditor and, unless the agent has a reasonable excuse, within 1 month after the resignation or ending of the appointment mentioned in subsection (1) takes effect, give the chief executive— written notice of the auditor’s name and address; and evidence the auditor has accepted the appointment. Maximum penalty—200 penalty units. If an agent’s auditor dies, the agent must— as soon as practicable after the agent becomes aware of the death, notify the chief executive of the death; and unless the agent has a reasonable excuse, within 1 month after becoming aware of the death, appoint another auditor and give the chief executive— written notice of the auditor’s name and address; and evidence the auditor has accepted the appointment. Maximum penalty—200 penalty units. (sec.31-ssec.1) If an agent’s auditor resigns or the agent ends the auditor’s appointment, both the auditor and the agent must immediately notify the chief executive of— the resignation or ending of the appointment; and the reasons for it. (sec.31-ssec.2) An auditor or agent who is required to give the chief executive notice under subsection (1) and fails to give the notice commits an offence. Maximum penalty—200 penalty units. (sec.31-ssec.3) The agent must appoint another auditor and, unless the agent has a reasonable excuse, within 1 month after the resignation or ending of the appointment mentioned in subsection (1) takes effect, give the chief executive— written notice of the auditor’s name and address; and evidence the auditor has accepted the appointment. Maximum penalty—200 penalty units. (sec.31-ssec.4) If an agent’s auditor dies, the agent must— as soon as practicable after the agent becomes aware of the death, notify the chief executive of the death; and unless the agent has a reasonable excuse, within 1 month after becoming aware of the death, appoint another auditor and give the chief executive— written notice of the auditor’s name and address; and evidence the auditor has accepted the appointment. Maximum penalty—200 penalty units. - (a) the resignation or ending of the appointment; and - (b) the reasons for it. - (a) written notice of the auditor’s name and address; and - (b) evidence the auditor has accepted the appointment. - (a) as soon as practicable after the agent becomes aware of the death, notify the chief executive of the death; and - (b) unless the agent has a reasonable excuse, within 1 month after becoming aware of the death, appoint another auditor and give the chief executive— (i) written notice of the auditor’s name and address; and (ii) evidence the auditor has accepted the appointment. - (i) written notice of the auditor’s name and address; and - (ii) evidence the auditor has accepted the appointment. - (i) written notice of the auditor’s name and address; and - (ii) evidence the auditor has accepted the appointment.