RG 26
Resignation, removal and replacement of auditors
Issued 24 October 2024. This is a guide for public companies, corporate directors of retail corporate collective investment vehicles, responsible entities of registered schemes, trustees of registrable superannuation entities, other AFS licensees, credit licensees, and their appointed auditors.
In plain English
This guide explains the process for auditors resigning, being removed, or replaced by companies and related entities.
RG 26 applies to public companies, directors of retail corporate collective investment vehicles, responsible entities, registrable superannuation entity trustees, AFS and credit licensees, and their auditors. It outlines requirements for auditor resignation, removal, and replacement. The guide was issued on 24 October 2024.
Why it matters
Auditors must follow specific procedures when resigning or being removed. This ensures a smooth transition and maintains audit quality. Directors and responsible entities need to understand their obligations in this process.
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/regulatory-resources/find-a-document/regulatory-guides/rg-26-resignation-removal-and-replacement-of-auditors/. Rules Mate indexes + summarises; always verify against the regulator's live publication.