/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 88B - Corporations Act 2001 - Meaning of qualified accountant — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Corporations Act 2001/88B

CTHIn ForceAct

Corporations Act 2001

88BMeaning of qualified accountant

Start here

Get a plain-English read of 88B

Turn the raw legal text into a practical explanation grounded in Corporations Act 2001.

View in full context

#### 88B Meaning of qualified accountant (1) For the purposes of this Act, a qualified accountant is a person covered by a declaration in force under subsection (2). (2) ASIC may, in writing, declare that all members of a specified professional body, or all persons in a specified class of members of a specified professional body, are qualified accountants for the purposes of this Act. (3) ASIC may, in writing, vary or revoke a declaration made under subsection (2).

Previous section88AMeaning of public document Next section89Meaning of qualified privilege