Kinds of conditions (Act s 1289A)
9.2.08 Kinds of conditions (Act s 1289A)
For subsection 1289A(1) of the Act, the following kinds of conditions are specified:
conditions relating to the minimum amount and nature of continuing or other professional education that must be undertaken by a registered company auditor;
conditions relating to the periodic or other review of the audit and audit‑related work of a registered company auditor as part of a quality assurance or review program;
conditions relating to having a current policy of professional indemnity insurance for claims against a registered company auditor in relation to audits conducted under the Act;
conditions relating to establishing and maintaining a system for resolving complaints made against a registered company auditor by audit clients in relation to audits conducted under the Act.
This Act’s bill:Explanatory statement
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