CTHIn ForceLegislation
Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2026
7Approved auditors
Start here
Get a plain-English read of 7
Turn the raw legal text into a practical explanation grounded in Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2026.
7 Approved auditors
For paragraph 136C(5)(a) of the Act, an approved auditor is a person who is a practising member of:
- Chartered Accountants Australia and New Zealand;
- CPA Australia Ltd; or
- Institute of Public Accountants.