Qualifications for appointment as auditor

Current

For the Act, sections 166(5) and 239H(5), each of the following persons is qualified for appointment as an auditor—

(a)

a registered company auditor within the meaning of the Corporations Act 2001 of the Commonwealth,

(b)

a Certified Practising Accountant member of CPA Australia, New South Wales Division,

(c)

a member of Chartered Accountants Australia and New Zealand who holds a Certificate of Public Practice issued by that organisation,

(d)

a member of the Institute of Public Accountants who holds a Professional Practice Certificate issued by that organisation.

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