The role of auditors in the HIH Collapse and other business collapses: Summarise from the following (300 words):
INDEPENDENCE OF AUSTRALIAN COMPANY AUDITORS, Review of Current Australian
Requirements and Proposals for Reform (The Ramsay Report) (2001)
CLERP Paper No. 9_Proposals for Reform – Corporate Disclosure
Gregor Allan, "The HIH Collapse-A Costly Catalyst for Reform" (2006) 11 Deakin L Rev 137
Larelle Chapple and Boyce Koh, "Regulatory responses to auditor independence dilemmas – who
takes the stronger line?" (2007) 21 Australian Journal of Corporate Law 1
The Regulatory/legislative response: Summarise the provisions that were enacted as
amendments to the Corporations Act and the rationale (600 words):
Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004
Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Bill 2003 First
Reading Speech
Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Bill 2003
Explanatory Memorandum
Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Bill 2003
Supplementary EM
note: you can also make use of material from Part IV
Review of the Regulatory/legislative response: Summarise the provisions that were enacted as
further amendments to the Corporations Act and the rationale (300 words):
Corporations Legislation Amendment (Audit Enhancement) Act 2012
Corporations Legislation Amendment (Audit Enhancement) Bill 2012 First Reading
Corporations Legislation Amendment (Audit Enhancement) Bill 2012 Explanatory Memorandum
note: you can also make use of material from Part IV and also this Report: The Treasury,
Australian Auditor Independence Requirements – A Comparative Review (2006)
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