CORPORATIONS ACT 2001

CHAPTER 1 - INTRODUCTORY  

PART 1.2 - INTERPRETATION  

Division 7 - Interpretation of other expressions  

SECTION 88B   QUALIFIED ACCOUNTANTS  

88B(1)   [ ``qualified accountant'']  

For the purposes of this Act, a qualified accountant is a person covered by a declaration in force under subsection (2).

88B(2)   [ Declaration by ASIC]  

ASIC may, in writing, declare that all members of a specified professional body, or all persons in a specified class of members of a specified professional body, are qualified accountants for the purposes of this Act.

88B(3)   [ Variation or revocation of declaration]  

ASIC may, in writing, vary or revoke a declaration made under subsection (2).


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