Are you a public company wanting to change your auditor?


In Australia, changing the auditor of a public company involves following specific procedures outlined in the Corporations Act 2001 (Cth).

Changing an auditor can occur either by removing the auditor, or by the auditor resigning.

To remove an auditor, the general steps involved include:

  • provide two months’ notice of the proposed resolution to remove the auditor;
  • provide 21 days’ notice of the general meeting to members;
  • provide the notice of intention to remove the auditor to the auditor for their response;
  • pass a resolution at a general meeting removing the auditor; and
  • pass a special resolution appointing a new auditor at the same meeting, noting the new auditor must be given notice of their proposed appointment.

After the members have approved the change, the company must notify ASIC of the change in auditor within 14 days. This notification should include details of the new auditor and the effective date of the change. There are strict timeframes for each of the above steps to be taken in accordance with the relevant sections of the Corporations Act 2001 (Cth).

The outgoing auditor is required to cooperate with the incoming auditor to facilitate a smooth transition. This may include providing access to relevant audit working papers and other documentation.

For an auditor to resign, ASIC’s consent is required and there is a separate process to the above.

It is important for a company to comply with all legal and regulatory requirements throughout the process to ensure that the change in auditor is valid and properly documented. Additionally, companies should consider any obligations or requirements specified in their constitution relating to the appointment and removal of auditors.

For assistance in changing company auditors, please contact our office at

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