Associations Incorporation Regulations 2016

For the purposes of section 88(2)(a) of the Act and subject to subregulation (2), the following designations are prescribed for a reviewer or auditor —

if the reviewer or auditor is a member of Chartered Accountants Australia and New Zealand — the designation CA or FCA;

if the reviewer or auditor is a member of CPA Australia — the designation CPA or FCPA;

if the reviewer or auditor is a member of the Institute of Public Accountants — the designation MIPA or FIPA.

A designation in respect of an auditor only has effect for the purposes of subregulation (1) if the auditor holds —

for a designation mentioned in subregulation (1)(a), a current Certificate of Public Practice issued by Chartered Accountants Australia and New Zealand; or

for a designation mentioned in subregulation (1)(b), a current Public Practice Certificate issued by CPA Australia; or

for a designation mentioned in subregulation (1)(c), a current Public Practice Certificate issued by the Institute of Public Accountants.