90
In forceCourses of education for auditors
Part 5Trust money and trust accounts
Division 3Audit
90 Courses of education for auditors
(1)
The Director, by notice published in the Government Gazette, may prescribe courses of education required to be completed by a person wishing—
(a)
to audit trust records of licensees; or
(b)
to be employed or engaged to assist in the audit of trust records of licensees.
S. 90(2) amended by Nos 36/2011 s. 20, 1/2021 s. 135.
(2)
The Director must give a copy of a notice under subsection (1) to CPA Australia, the Institute of Public Accountants and Chartered Accountants Australia and New Zealand as soon as practicable after it is published.
This Act’s bill:Explanatory memorandumSecond reading speech
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