sec.141Application by auditor to amend conditions of approval

sec.141 Application by auditor to amend conditions of approval

An auditor may apply to the chief executive to amend the conditions of the auditor’s approval imposed under section 136 (1) (b) . The application must— be accompanied by the approval; and comply with section 151 . The chief executive must consider the application and decide to amend, or refuse to amend, the conditions of the approval. The chief executive may amend the conditions of the approval only if satisfied the applicant has the necessary expertise or experience relevant to the auditing activity the applicant intends to carry out under the approval. If the chief executive decides to refuse to amend the conditions of the approval, the chief executive must as soon as practicable give the applicant— the approval; and an information notice for the decision. If the chief executive decides to amend the conditions of the approval, the chief executive must as soon as practicable issue to the applicant another approval showing the amendment. (sec.141-ssec.1) An auditor may apply to the chief executive to amend the conditions of the auditor’s approval imposed under section 136 (1) (b) . (sec.141-ssec.2) The application must— be accompanied by the approval; and comply with section 151 . (sec.141-ssec.3) The chief executive must consider the application and decide to amend, or refuse to amend, the conditions of the approval. (sec.141-ssec.4) The chief executive may amend the conditions of the approval only if satisfied the applicant has the necessary expertise or experience relevant to the auditing activity the applicant intends to carry out under the approval. (sec.141-ssec.5) If the chief executive decides to refuse to amend the conditions of the approval, the chief executive must as soon as practicable give the applicant— the approval; and an information notice for the decision. (sec.141-ssec.6) If the chief executive decides to amend the conditions of the approval, the chief executive must as soon as practicable issue to the applicant another approval showing the amendment.

• (a) be accompanied by the approval; and
• (b) comply with section 151 .
• (a) the approval; and
• (b) an information notice for the decision.