132Qualifications for appointment as auditor

132 Qualifications for appointment as auditor

132 Qualifications for appointment as auditor

For the Act, sections 166(5) and 239H(5), each of the following persons is qualified for appointment as an auditor—

(a) a registered company auditor within the meaning of the Corporations Act 2001 of the Commonwealth,

(b) a Certified Practising Accountant member of CPA Australia, New South Wales Division,

(c) a member of Chartered Accountants Australia and New Zealand who holds a Certificate of Public Practice issued by that organisation,

(d) a member of the Institute of Public Accountants who holds a Professional Practice Certificate issued by that organisation.