Auditors and / or Liquidators
Section 404 of the Act requires that only those persons registered with Commerce can act as an auditor (or liquidator) of a co-operative company incorporated under the Act.
Most recent versions of the department's Register of Auditors and Register of Liquidators in PDF:
Registration
For those interested in registering as a company auditor (and/or liquidator), the procedure (consistent with section 402) is set out below:
- Complete Form 90 (Application for Registration as Company Auditor and/or Liquidator)
- Complete Form 91 (Declaration in support of the application)
The declaration is to be made in accordance with section 106 of the Evidence Act (1906) and as such must be witnessed by a Justice of the Peace (or other authorised person). There is a requirement for two references to be attached to this declaration.
As a matter of policy the department requires applicants to be a member of either the Institute of Chartered Accountants or the Australian Society of Certified Practicing Accountants and to be a Registered Company Auditor with the Australian Securities and Investment Commission.
- Arrange to advertise the application twice in a Perth daily newspaper at an interval of 7 days. Refer to the "Advertising requirements" below for more details.
- Lodge Form 90 and Form 91 (with any required attachments) together with copies of the published advertisements. The current fee for lodging this application and preparing the appropriate Certificate is $34.00.
Advertising requirements
The following advertisement needs to be run "at least twice in a daily newspaper circulating in Perth at an interval of seven days" (section 402[2]).
Please ensure that the advertisement correctly indicates which form of registration (ie auditor and/or liquidator) is being applied for.
(Note well: The same advertisement can be used to make application for registration as BOTH an auditor and liquidator if this desired/appropriate.)
Advertisement
COMPANIES (CO-OPERATIVE) ACT (1943)
Notice is hereby given that ......... (insert name of applicant) ......... has applied for registration as ......... (insert an Auditor or a Liquidator whichever is appropriate) ......... pursuant to Section 402 of the Act.
Any person objecting to such registration should inform the undersigned by ......... (insert date - which is to be seven days from publication of the second notice) .........
Signed: Anne Driscoll
Registrar for Consumer Protection
Department of Commerce
219 St Georges Terrace
PERTH WA 6001