Charitable and Non-Profit Gaming Act 1999
sec.85Definition for div 6
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sec.85 Definition for div 6
In this division— accountant means— a member of the Institute of Chartered Accountants in Australia who holds a current certificate of public practice issued by the institute; or a member of CPA Australia who holds a current public practice certificate issued by CPA Australia; or a person registered as an auditor under the Corporations Act; or a member of the Institute of Public Accountants who holds a current public practice certificate issued by the institute; or a person approved by the chief executive as having the necessary experience or qualifications to be an accountant for this section. s 85 def accountant amd 2001 No. 45 s 29 sch 3 ; 2006 No. 9 s 10 ; 2013 No. 39 s 43 sch 1
- (a) a member of the Institute of Chartered Accountants in Australia who holds a current certificate of public practice issued by the institute; or
- (b) a member of CPA Australia who holds a current public practice certificate issued by CPA Australia; or
- (c) a person registered as an auditor under the Corporations Act; or
- (d) a member of the Institute of Public Accountants who holds a current public practice certificate issued by the institute; or
- (e) a person approved by the chief executive as having the necessary experience or qualifications to be an accountant for this section.