Registration of auditors

Why must auditors be registered?  

The Fair Work (Registered Organisations) Act 2009 (the RO Act) requires that financial reports of organisations and their branches must be audited by a Registered Auditor.  

This page provides information on the registration, suspension and cancellation of Registered Auditors.  To view the register or for the obligations of registered auditors see our Register and obligations of registered auditors page.

To become a Registered Auditor you must complete the approved form below and be registered by the Registered Organisations Commissioner (the Commissioner).  An auditor must be registered before accepting the appointment as an auditor of an organisation or a branch of an organisation. There are no fees for registering as an auditor with the Registered Organisations  Commission (the ROC).

For further information on the financial reporting process, please see our Financial reporting page.

Auditors Register Here:

If you are already a registered company auditor under the Corporations Act, please download and complete this form:

Download: Application for registration as a registered auditor by an individual who is a registered company auditor (DOCX 49.6KB)

Please submit your form to regorgs@roc.gov.au

If you are NOT a registered company auditor under the Corporations Act, please download and complete the following forms:

Download:

Please submit your forms to regorgs@roc.gov.au

If you need assistance, please read this Guidance Note (PDF 500.7KB) for help with completing the forms.

Frequently Asked Questions

The register can be found on the Register and obligations of registered auditors page. It is an excel spreadsheet that lists all of the currently registered auditors and their relevant details.

Only people who have been approved by the Commissioner are on the register. A person who has previously held, or was a member of a firm that held the position of auditor of a registered organisation or branch and was an approved auditor and who wish to continue to hold that position of auditor must apply to be registered.

An application is made on the appropriate form above.

No. From 2 May 2017 an auditor who wants to be on the register must apply and be granted registration by the Commissioner. Even if you are already a registered company auditor under the Corporations Act, you must still apply to the Commissioner for registration.

Yes, however the application process is relatively straightforward and will not be time consuming.

No, there is no fee to become a registered auditor.

All registered auditors are listed in the register. If your auditor does not appear in that list, they are not currently registered. From 2 May 2017, financial reports must be audited by a registered auditor.

Please check the register. It contains contact details and addresses for current registered auditors.

The requirement commenced on 2 May 2017 and the five financial years do not include audits that were undertaken before this date. Only audits  conducted after 2 May 2017 will be counted towards the five consecutive financial years.

There is one form for individuals who are currently a registered company auditor and another form for those individuals who are not registered company auditors. The requirements for registration are different between the two types of applicant and the application forms require different information.

Forms are located above under Register Here.

You must be registered before you accept appointment as an auditor of a reporting unit.

Registration can take a period of time and the ROC will aim to form a view of your registration application within 40 working days. As you are not registered until the application has been approved (not merely lodged), you must take this time into account when deciding when to lodge your application.

Once a completed form has been lodged the ROC will try to form a view within 40 working days. This time can be shorter or longer depending upon demand, further third party checks, incomplete information or the complexity of the application.

If you notice you have left something off the form or made a mistake in the form please contact the ROC by email as soon as possible so we can make arrangements for you to amend your application. The relevant email address is regorgs@roc.gov.au

If we notice that information is missing, or we feel that there is insufficient information to make a decision we will contact you and invite you to provide further information.

Staff of the ROC will contact you to inform you of the outcome of your application. If your registration is successful, you will be provided with a certificate. Please keep this document in a safe place as it contains your registration number and some of your legal obligations.

If we identify concerns with your application, you will be provided with an opportunity to respond and, if the registration is not granted, a decision explaining why.

No. The position of auditor of a registered organisation or branch can only be held by a registered auditor.

Once registration is granted, you are registered until the registration is cancelled or suspended (by the ROC or at your request) or you pass away. There is no renewal requirement.

You complete the form requesting the suspension or cancellation requesting the suspension or cancellation and the Commissioner will determine whether to do so.

Yes, please do. The register is used by reporting units to locate registered auditors and by the ROC to contact you aboutchanges in the legislation.

Please complete the form notifying us of the changes.

You must inform us within 14 days of changes to your circumstances that may materially affect your registration. There are penalties for failing to inform.

When can an application for registration be approved?

The Commissioner must approve the application for registration if:

  • The person is a registered company auditor (evidence must be supplied with the form), or
  • The person:
    • holds an appropriate qualification; and
    • satisfies the requirements of ASIC or has the requisite practical experience; and
    • the Commissioner is satisfied the person is capable of performing the duties and is a fit and proper person to be registered as an auditor.

However, the Commissioner cannot approve the application for registration as an auditor if:

  • the person is not eligible to be a candidate for or be elected (or appointed) to an office under section 215(1) (a person convicted of a prescribed offence); or
  • the person is disqualified from holding office under section 307A (disqualified from holding office by the Federal Court for contravening a civil penalty provision).

The Commissioner can also refuse to grant registration if the person is not resident in Australia. 

What happens if registration is granted?

The Commissioner must issue a certificate to the applicant informing them:

  • that they are now a registered auditor; and
  • the date the registration was granted.  

The registration takes effect from the date it was granted and remains in place unless it is cancelled or the person dies.

A registered auditor must inform the Commissioner of any changes in their circumstances that may materially affect their registration within 14 days.

What happens if registration is refused

The Commissioner cannot refuse an application for registration without holding a hearing and giving the individual a chance to make submissions and provide further evidence in support of their application for registration.

The Commissioner must provide a notice in writing to the individual setting out the decision and the reasons for the refusal.

Cancellation or suspension of registration

Use this form to cancel or suspend your registration.

Download: Cancellation or suspension of auditor registration  (DOCX 117.3KB)(DOCX 31.7KB)

The Commissioner may cancel or suspend a person’s registration as an auditor if they:

  • have requested that it be cancelled or suspended;
  • have failed to carry out their duties under the RO Act;
  • have not performed audit work during a period of not less than 5 years and consequently does not have the requisite experience;
  • are otherwise not a fit and proper person to remain registered; or
  • are no longer a registered company auditor.

The Commissioner must notify the Australian Securities & Investment Commission (ASIC) of the suspension or cancellation and the reasons for the suspension or cancellation.

The Commissioner must inform the affected person in writing of the decision to cancel or suspend their registration no later than 14 days after the decision has been made. The reasons for the decision must be provided.