Rotation of Auditor Requirements for Registered Organisations

To assist registered organisations and registered auditors understand the legal requirements regarding the rotation of an auditor, the Registered Organisations Commission (ROC) has released a new factsheet.

The factsheet explains how long a reporting unit can use the same auditor, important definitions and how the number of consecutive financial years and auditor has played a significant role is calculated.

With the requirements commencing from May 2017, some reporting units are already reaching the five year limit and need to act now to rotate their auditor.

A copy of the factsheet can be found here.

We prove that auditors can be professional and personal at the same time.

Our blended team of youth and experience, act as one to deliver on The SDJA Difference.

Meet The Team