sec.177Auditing qualifications and experience— Act , sch 6 , def auditor

### sec.177 Auditing qualifications and experience— Act , sch 6 , def auditor 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.177-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.177-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