Federal Court of Australia
Federal Court of Australia
CMW23 v Companies Auditors Disciplinary Board [2024] FCA 407 File number: VID 831 of 2023
Judgment of: ROFE J
Date of judgment: 22 April 2024
Catchwords: ADMINISTRATIVE LAW – application for review of proposed conduct by the Companies Auditors Disciplinary Board – relief sought pursuant to s 11 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – relief sought pursuant to s 39B of the Judiciary Act 1903 (Cth) CORPORATIONS – auditors – disciplinary proceeding against auditor – jurisdiction of the Board under s 1292(1)(d)(ii) of the Corporations Act 2001 (Cth) – duties and functions attaching to an auditor which are required by an Australian Law to be performed or carried out – Engagement Quality Control Reviewer – Registered Company Auditor – Review Auditor – application and scope of auditing standards prescribed pursuant to s 336 of the Corporations Act
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Australian Securities and Investments Commission Act 2001 (Cth) Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (Cth) Corporations Act 2001 (Cth) Judiciary Act 1903 (Cth)
Cases cited: Albarran v Companies Auditors and Liquidators Disciplinary Board (2007) 231 CLR 350 Albarran v Members of the Companies Auditors and Liquidators Disciplinary Board (2006) 151 FCR 466 CGU Insurance Ltd v Blakeley (2016) 259 CLR 339 Craig v South Australia (1995) 184 CLR 163 Dean-Willcocks v Companies, Auditors, and Liquidators Disciplinary Board (2006) ACLR 698 Goodman v Australian Securities and Investments Commission (2004) 50 ACSR 1 Gould v Companies, Auditors, and Liquidators Disciplinary Board (2009) 79 ACSR 648 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 Minister for Immigration and Multicultural and Indigenous Affairs v B (2004) 219 CLR 365 Re Heesh and Companies, Auditors, and Liquidators Disciplinary Board (2001) 37 ACSR 198 Re Vouris; Epromotions Australia Pty Ltd and Relectronic-Remech Pty Ltd (in liq) (2003) 47 ACSR 155
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