Ann: Suspension from Official Quotation, page-81

It appears that the core issue is the MD’s refusal to transfer funds to Australia to pay a dividend. The auditors, ASX and ASIC are not responsible for this. IMHO, a class action against any of these parties is a non-starter in this case.

On the other hand if it turns out the accounts are actually fraudulent, the auditors may have a case to answer, but only if they are shown to have been negligent. Fraud does not necessarily mean negligence by the auditors. However even in the case of fraud, ASX and ASIC have no responsibility.