sec.65Prescribed qualifications and experience for appointment as external examiner— Act , s 267

### sec.65 Prescribed qualifications and experience for appointment as external examiner— Act , s 267 For section 267 (3) (a) of the Act , each of the following is prescribed as a qualification or experience that an individual must have to be appointed as an external examiner— the individual must be registered as an auditor under the Corporations Act ; the individual must— be a member of CPA Australia Ltd ACN 008 392 452; and be entitled to use the letters ‘CPA’ or ‘FCPA’; and have satisfied the requirements of CPA Australia Ltd ACN 008 392 452 for practice as a public accountant; the individual must— be a member of Chartered Accountants Australia and New Zealand ARBN 084 642 571; and be entitled to use the letters ‘CA’ or ‘FCA’; and have satisfied the requirements of Chartered Accountants Australia and New Zealand ARBN 084 642 571 for practice as a public accountant; the individual must— be a member of the Institute of Public Accountants ACN 004 130 643; and be entitled to use the letters ‘MIPA’ or ‘FIPA’; and have satisfied the requirements of the Institute of Public Accountants ACN 004 130 643 for practice as a public accountant; and have completed a tertiary course of study in accounting with an auditing component from a university or other institution prescribed under the Corporations Act , section 1280 (2A) ; the individual must be a person who the chief executive considers has appropriate qualifications as an auditor under the Corporations Act ; the individual must be— an employee or agent of the law society; and recognised, by the law society, as having appropriate qualifications or experience for conducting external examinations. - (a) the individual must be registered as an auditor under the Corporations Act ; - (b) the individual must— (i) be a member of CPA Australia Ltd ACN 008 392 452; and (ii) be entitled to use the letters ‘CPA’ or ‘FCPA’; and (iii) have satisfied the requirements of CPA Australia Ltd ACN 008 392 452 for practice as a public accountant; - (i) be a member of CPA Australia Ltd ACN 008 392 452; and - (ii) be entitled to use the letters ‘CPA’ or ‘FCPA’; and - (iii) have satisfied the requirements of CPA Australia Ltd ACN 008 392 452 for practice as a public accountant; - (c) the individual must— (i) be a member of Chartered Accountants Australia and New Zealand ARBN 084 642 571; and (ii) be entitled to use the letters ‘CA’ or ‘FCA’; and (iii) have satisfied the requirements of Chartered Accountants Australia and New Zealand ARBN 084 642 571 for practice as a public accountant; - (i) be a member of Chartered Accountants Australia and New Zealand ARBN 084 642 571; and - (ii) be entitled to use the letters ‘CA’ or ‘FCA’; and - (iii) have satisfied the requirements of Chartered Accountants Australia and New Zealand ARBN 084 642 571 for practice as a public accountant; - (d) the individual must— (i) be a member of the Institute of Public Accountants ACN 004 130 643; and (ii) be entitled to use the letters ‘MIPA’ or ‘FIPA’; and (iii) have satisfied the requirements of the Institute of Public Accountants ACN 004 130 643 for practice as a public accountant; and (iv) have completed a tertiary course of study in accounting with an auditing component from a university or other institution prescribed under the Corporations Act , section 1280 (2A) ; - (i) be a member of the Institute of Public Accountants ACN 004 130 643; and - (ii) be entitled to use the letters ‘MIPA’ or ‘FIPA’; and - (iii) have satisfied the requirements of the Institute of Public Accountants ACN 004 130 643 for practice as a public accountant; and - (iv) have completed a tertiary course of study in accounting with an auditing component from a university or other institution prescribed under the Corporations Act , section 1280 (2A) ; - (e) the individual must be a person who the chief executive considers has appropriate qualifications as an auditor under the Corporations Act ; - (f) the individual must be— (i) an employee or agent of the law society; and (ii) recognised, by the law society, as having appropriate qualifications or experience for conducting external examinations. - (i) an employee or agent of the law society; and - (ii) recognised, by the law society, as having appropriate qualifications or experience for conducting external examinations. - (i) be a member of CPA Australia Ltd ACN 008 392 452; and - (ii) be entitled to use the letters ‘CPA’ or ‘FCPA’; and - (iii) have satisfied the requirements of CPA Australia Ltd ACN 008 392 452 for practice as a public accountant; - (i) be a member of Chartered Accountants Australia and New Zealand ARBN 084 642 571; and - (ii) be entitled to use the letters ‘CA’ or ‘FCA’; and - (iii) have satisfied the requirements of Chartered Accountants Australia and New Zealand ARBN 084 642 571 for practice as a public accountant; - (i) be a member of the Institute of Public Accountants ACN 004 130 643; and - (ii) be entitled to use the letters ‘MIPA’ or ‘FIPA’; and - (iii) have satisfied the requirements of the Institute of Public Accountants ACN 004 130 643 for practice as a public accountant; and - (iv) have completed a tertiary course of study in accounting with an auditing component from a university or other institution prescribed under the Corporations Act , section 1280 (2A) ; - (i) an employee or agent of the law society; and - (ii) recognised, by the law society, as having appropriate qualifications or experience for conducting external examinations.