CTHRepealedLegislation
ASIC Class Order [CO 12/1687]
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Guide to this instrument
- These are the competency standards that an approved SMSF auditor must comply with under subparagraph 128F(c)(i) of the Superannuation Industry (Supervision) Act 1993 (the SIS Act). They specify the competencies that such an auditor is required to have in all of the following areas:
(a) client acceptance and retention;
(b) engagement planning;
(c) controls, evaluation and testing;
(d) substantive testing;
(e) forming an opinion;
(f) documentation.