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Electoral Regulation 2024
sec.8Qualifications or experience for auditors— Act , s 197
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sec.8 Qualifications or experience for auditors— Act , s 197
For section 197 of the Act , definition auditor , paragraph (a) , the qualifications prescribed are any of the following— registration as an auditor under the Corporations Act ; membership of CPA Australia Ltd ACN 008 392 452 and an entitlement to use the letters ‘CPA’ or ‘FCPA’; membership of the Institute of Public Accountants Ltd ACN 004 130 643 and an entitlement to use the letters ‘MIPA’ or ‘FIPA’; membership of Chartered Accountants Australia and New Zealand ARBN 084 642 571 and an entitlement to use the letters ‘CA’ or ‘FCA’.
- (a) registration as an auditor under the Corporations Act ;
- (b) membership of CPA Australia Ltd ACN 008 392 452 and an entitlement to use the letters ‘CPA’ or ‘FCPA’;
- (c) membership of the Institute of Public Accountants Ltd ACN 004 130 643 and an entitlement to use the letters ‘MIPA’ or ‘FIPA’;
- (d) membership of Chartered Accountants Australia and New Zealand ARBN 084 642 571 and an entitlement to use the letters ‘CA’ or ‘FCA’.