Register of Approved SMSF Auditors
128J Register of Approved SMSF Auditors
The Regulator must cause a Register of Approved SMSF Auditors to be kept for the purposes of this Act.
The Regulator must cause the entry in the Register of the following particulars relating to each person who is an approved SMSF auditor or suspended SMSF auditor:
the person’s name;
the day the person’s registration took effect;
the address of the principal place where the person practises as an auditor of self managed superannuation funds;
if the person practises as an auditor or a member of a firm, or under a name or style other than the person’s own name—the name of the firm, or the name or style under which he or she so practises;
particulars of any suspension of the person’s registration.
The Regulator may cause the entry in the Register of such other particulars relating to the person as the Regulator considers appropriate.
If the person ceases to be an approved SMSF auditor (for a reason other than the person becoming a suspended SMSF auditor), the Regulator must cause to be removed from the Register the person’s name and any other particulars relating to the person that are entered in the Register.
A person may inspect and make copies of, or take extracts from, the Register.
The Regulator may correct any error in, or omission from, the Register.
This Act’s bill:Second reading speech
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