9A.03
CurrentPractical experience
Volume 1Parts 1 to 14 (regulations 1.01 to 14.39)
Part 9AApproved SMSF auditors
9A.03 Practical experience
For subparagraph 128B(1)(a)(ii) of the Act, each of the following is practical experience:
(a)
at least 300 hours of work auditing self managed superannuation funds under the direction of an approved SMSF auditor in the 3 years immediately before applying to be an approved SMSF auditor;
(b)
practical experience that the Regulator regards as equivalent to the practical experience mentioned in paragraph (a).
Note:
The applicant need only have the practical experience mentioned in paragraph 9A.03(a) or (b).
This Act’s bill:Explanatory statement
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