sec.574HMaking a complaint against an auditor

### sec.574H Making a complaint against an auditor A person may make a complaint to the chief executive that a ground exists under section 574D for amending, suspending or cancelling an auditor’s approval. The complaint must— be in writing; and state the complainant’s name, address and contact details; and contain particulars of the allegations on which the complaint is founded; and be verified by a declaration that the information provided in the complaint is true and accurate. The chief executive may require the complainant to give further particulars of the complaint within a stated reasonable period. The chief executive may decide to not take action on the complaint under division 4 if— the chief executive has asked for further particulars under subsection (3) and the further particulars are— not given; or not verified by a declaration that the further information provided is true and accurate; or the chief executive is satisfied the complaint— is frivolous or vexatious; or lacks substance or credibility. s 574H ins 2012 No. 16 s 58 sub 2023 No. 6 s 119 (sec.574H-ssec.1) A person may make a complaint to the chief executive that a ground exists under section 574D for amending, suspending or cancelling an auditor’s approval. (sec.574H-ssec.2) The complaint must— be in writing; and state the complainant’s name, address and contact details; and contain particulars of the allegations on which the complaint is founded; and be verified by a declaration that the information provided in the complaint is true and accurate. (sec.574H-ssec.3) The chief executive may require the complainant to give further particulars of the complaint within a stated reasonable period. (sec.574H-ssec.4) The chief executive may decide to not take action on the complaint under division 4 if— the chief executive has asked for further particulars under subsection (3) and the further particulars are— not given; or not verified by a declaration that the further information provided is true and accurate; or the chief executive is satisfied the complaint— is frivolous or vexatious; or lacks substance or credibility. - (a) be in writing; and - (b) state the complainant’s name, address and contact details; and - (c) contain particulars of the allegations on which the complaint is founded; and - (d) be verified by a declaration that the information provided in the complaint is true and accurate. - (a) the chief executive has asked for further particulars under subsection (3) and the further particulars are— (i) not given; or (ii) not verified by a declaration that the further information provided is true and accurate; or - (i) not given; or - (ii) not verified by a declaration that the further information provided is true and accurate; or - (b) the chief executive is satisfied the complaint— (i) is frivolous or vexatious; or (ii) lacks substance or credibility. - (i) is frivolous or vexatious; or - (ii) lacks substance or credibility. - (i) not given; or - (ii) not verified by a declaration that the further information provided is true and accurate; or - (i) is frivolous or vexatious; or - (ii) lacks substance or credibility.