Securities Commission (Amendment) Act 2011 · s 6

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6.
Amendment of section 31a
Section 31a of the principal Act is amended—
(a)	 by substituting for the definition of “auditor” the following definition:
‘  “auditor” means an individual auditor or audit firm registered or recognised under section 31o as a registered auditor or a recognised auditor of a public interest entity;’;
(b)	 by inserting after the definition of “public interest entity”
the following definitions:
‘	 “recognised auditor” means a foreign individual auditor or foreign audit firm recognised under section 31o as an auditor of a public interest entity;

“registered auditor” means an individual auditor or audit firm registered under section 31o as an auditor of a public interest entity;’;

Securities Commission (Amendment)
(c)	 in the definition of “relevant authorities”, by substituting for the full stop at the end of the paragraph a semicolon;
and
(d)	 by inserting after the definition of “relevant authorities”
the following definition:
‘	 “relevant foreign authority” means a foreign authority which exercises the functions corresponding to the
Audit Oversight Board as specified in section 31b.’.

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s 6Amendment of section 31a

Section 31a of the principal Act is amended—

(a)

by substituting for the definition of “auditor” the following definition:

‘ “auditor” means an individual auditor or audit firm registered or recognised under section 31o as a registered auditor or a recognised auditor of a public interest entity;’;

(b)

by inserting after the definition of “public interest entity”

the following definitions:

‘ “recognised auditor” means a foreign individual auditor or foreign audit firm recognised under section 31o as an auditor of a public interest entity;

“registered auditor” means an individual auditor or audit firm registered under section 31o as an auditor of a public interest entity;’;

Securities Commission (Amendment)

(c)

in the definition of “relevant authorities”, by substituting for the full stop at the end of the paragraph a semicolon;

and

(d)

by inserting after the definition of “relevant authorities”

the following definition:

‘ “relevant foreign authority” means a foreign authority which exercises the functions corresponding to the

Audit Oversight Board as specified in section 31b.’.