INFO 62
Removal of an auditor of a company
This is Information Sheet 62 (INFO 62). It sets out the essential six steps to follow when removing an auditor of a company under the Corporations Act 2001 (Corporations Act).
In plain English
INFO 62 explains how to remove a company auditor according to the Corporations Act 2001.
INFO 62 applies to companies and their directors. It outlines six steps for removing an auditor. The Corporations Act 2001 governs this process. This information sheet provides guidance on fulfilling those obligations. ASIC published this guidance.
Why it matters
Directors need to follow the correct process when removing an auditor. Failure to do so can create legal issues for the company and its directors.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/for-finance-professionals/company-auditors/your-ongoing-obligations-as-a-registered-company-auditor/auditor-resignation-or-removal/removal-of-an-auditor-of-a-company/. Rules Mate indexes + summarises; always verify against the regulator's live publication.