52Auditor to be qualified and independent

#### 52 Auditor to be qualified and independent 52 Auditor to be qualified and independent > > (1) Subject to subsection (2), an audit under this Part must be carried out by— > > > > > (a) a registered company auditor, or > > > > > (a1) an authorised audit company, or > > > > > (a2) a member of a professional accounting body who holds a Public Practice Certificate or Certificate of Public Practice issued by the body, or > > > > > (b) a person approved by the Secretary for the purposes of this Part, either generally or in relation to a specified association or class of associations, or a person who belongs to a class of persons so approved. > > > (2) Except with the written approval of the Secretary, an audit under this Part may not be carried out by any person who is, or who has at any time within the last 2 years been— > > > > > (a) a member of the association, or > > > > > (b) an employee of, or provider of professional services (other than audit services) to, the association or to a committee member or public officer of the association. > > > (3) In this section— > > > > authorised audit company has the same meaning as in the [Corporations Act 2001](http://www.legislation.gov.au/) of the Commonwealth. > > > > professional accounting body has the same meaning as in the [Australian Securities and Investments Commission Act 2001](http://www.legislation.gov.au/) of the Commonwealth. > > > > registered company auditor has the same meaning as in the [Corporations Act 2001](http://www.legislation.gov.au/) of the Commonwealth. > > **s 52:** Am 2021 No 23, Sch 1.1\[4\]–\[6\].