91Auditing of accounts and financial statements

91 Auditing of accounts and financial statements An audit conducted under section 8.5A.26(4) of the Act must be undertaken by an auditor who is— (a) a registered company auditor; or (b) a member of, and holds a current practicing certificate from the Institute of Chartered Accountants in Australia, CPA Australia or the Institute of Public Accountants; or (c) if the licensee is an incorporated association, a person approved by the Registrar as an auditor under section 96(4) or 99(5) of the **Associations Incorporation Reform Act 2012** for the purposes of section 96 or 99 of that Act, as the case requires.