sec.4Appropriate qualifications for nomination to be chief finance officer— Act , s 77

sec.4 Appropriate qualifications for nomination to be chief finance officer— Act , s 77

For section 77 (5) of the Act , definition appropriately qualified , the qualifications prescribed are— a qualification as— a certified practising accountant conferred by CPA Australia Ltd ACN 008 392 452; or a chartered accountant conferred by Chartered Accountants Australia and New Zealand ARBN 084 642 571; or a member of the Institute of Public Accountants Ltd ACN 004 130 643 who is entitled to use the letters ‘MIPA’ or ‘FIPA’; or a qualification from an overseas accounting body that is recognised by at least 2 of the entities mentioned in paragraph (a) as equivalent to a qualification mentioned in that paragraph.

• (a) a qualification as— (i) a certified practising accountant conferred by CPA Australia Ltd ACN 008 392 452; or (ii) a chartered accountant conferred by Chartered Accountants Australia and New Zealand ARBN 084 642 571; or (iii) a member of the Institute of Public Accountants Ltd ACN 004 130 643 who is entitled to use the letters ‘MIPA’ or ‘FIPA’; or
• (i) a certified practising accountant conferred by CPA Australia Ltd ACN 008 392 452; or
• (ii) a chartered accountant conferred by Chartered Accountants Australia and New Zealand ARBN 084 642 571; or
• (iii) a member of the Institute of Public Accountants Ltd ACN 004 130 643 who is entitled to use the letters ‘MIPA’ or ‘FIPA’; or
• (b) a qualification from an overseas accounting body that is recognised by at least 2 of the entities mentioned in paragraph (a) as equivalent to a qualification mentioned in that paragraph.
• (i) a certified practising accountant conferred by CPA Australia Ltd ACN 008 392 452; or
• (ii) a chartered accountant conferred by Chartered Accountants Australia and New Zealand ARBN 084 642 571; or
• (iii) a member of the Institute of Public Accountants Ltd ACN 004 130 643 who is entitled to use the letters ‘MIPA’ or ‘FIPA’; or