8
In forceQualifications or experience for auditors—Act, s 197
Part 4Election funding and financial disclosure
8 Qualifications or experience for auditors—Act, s 197
For section 197 of the Act, definition auditor, paragraph (a), the qualifications prescribed are any of the following—
(a)
registration as an auditor under the Corporations Act;
(b)
membership of CPA Australia Ltd ACN 008 392 452 and an entitlement to use the letters ‘CPA’ or ‘FCPA’;
(c)
membership of the Institute of Public Accountants Ltd ACN 004 130 643 and an entitlement to use the letters ‘MIPA’ or ‘FIPA’;
(d)
membership of Chartered Accountants Australia and New Zealand ARBN 084 642 571 and an entitlement to use the letters ‘CA’ or ‘FCA’.
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