sec.96Auditing qualifications and experience— Act , sch 6 , def auditor [ SM, s 177 ]

sec.96 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’. (sec.96-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.96-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’.

• (a) CPA Australia and entitled to use the letters ‘CPA’ or ‘FCPA’; or
• (b) the Chartered Accountants Australia and New Zealand and entitled to use the letters ‘CA’ or ‘FCA’; or
• (c) the Institute of Public Accountants and entitled to use the letters ‘MIPA’ or ‘FIPA’.