Body Corporate and Community Management (Commercial Module) Regulation 2020
sec.124Auditing qualifications and experience— Act , sch 6 , def auditor [ SM, s 177 ]
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sec.124 Auditing qualifications and experience— Act , sch 6 , def auditor [ SM, s 177 ]
For schedule 6 of the Act , definition auditor , paragraph (a) (ii) , the qualifications and experience in accountancy that are approved for a person are stated in subsection (2) . The person must— be a member of— CPA Australia and entitled to use the letters ‘CPA’ or ‘FCPA’; or the Chartered Accountants Australia and New Zealand and entitled to use the letters ‘CA’ or ‘FCA’; or the Institute of Public Accountants and entitled to use the letters ‘MIPA’ or ‘FIPA’; and have a total of at least 2 years auditing experience, whether or not continuous. (sec.124-ssec.1) For schedule 6 of the Act , definition auditor , paragraph (a) (ii) , the qualifications and experience in accountancy that are approved for a person are stated in subsection (2) . (sec.124-ssec.2) The person must— be a member of— CPA Australia and entitled to use the letters ‘CPA’ or ‘FCPA’; or the Chartered Accountants Australia and New Zealand and entitled to use the letters ‘CA’ or ‘FCA’; or the Institute of Public Accountants and entitled to use the letters ‘MIPA’ or ‘FIPA’; and have a total of at least 2 years auditing experience, whether or not continuous.
- (a) be a member of— (i) CPA Australia and entitled to use the letters ‘CPA’ or ‘FCPA’; or (ii) the Chartered Accountants Australia and New Zealand and entitled to use the letters ‘CA’ or ‘FCA’; or (iii) the Institute of Public Accountants and entitled to use the letters ‘MIPA’ or ‘FIPA’; and
- (i) CPA Australia and entitled to use the letters ‘CPA’ or ‘FCPA’; or
- (ii) the Chartered Accountants Australia and New Zealand and entitled to use the letters ‘CA’ or ‘FCA’; or
- (iii) the Institute of Public Accountants and entitled to use the letters ‘MIPA’ or ‘FIPA’; and
- (b) have a total of at least 2 years auditing experience, whether or not continuous.
- (i) CPA Australia and entitled to use the letters ‘CPA’ or ‘FCPA’; or
- (ii) the Chartered Accountants Australia and New Zealand and entitled to use the letters ‘CA’ or ‘FCA’; or
- (iii) the Institute of Public Accountants and entitled to use the letters ‘MIPA’ or ‘FIPA’; and