Superannuation Industry (Supervision) Regulations 1994

PART 9A - APPROVED SMSF AUDITORS  

REGULATION 9A.01   QUALIFICATIONS  

9A.01(1)  
For subparagraph 128B(1)(a)(i) of the Act, each of the following subregulations sets out a qualification.

9A.01(2)  
A degree, diploma or certificate in accounting of not less than 3 years, which includes a course in audit, from either of the following bodies (a relevant body ):

(a) a university mentioned in Part 1 of the table in regulation 9.2.02 of the Corporations Regulations 2001 ;

(b) the institution mentioned in Part 2 of the table in regulation 9.2.02 of the Corporations Regulations 2001 .

9A.01(3)  
Both:

(a) a degree, diploma or certificate in accounting of not less than 3 years, which does not include a course in audit, from a relevant body; and

(b) satisfactory completion of a course in audit (a relevant course ) mentioned in regulation 9A.02 .

9A.01(4)  
Both:

(a) a degree, diploma or certificate in accounting of not less than 3 years, which does not include a course in audit, from a relevant body; and

(b) satisfactory completion of the self managed superannuation fund specialist auditor program conducted by the SMSF Professionals ' Association of Australia Limited.

9A.01(5)  
A qualification or combination of qualifications which the Regulator regards as equivalent to the degree, diploma or certificate mentioned in subregulation (2), (3) or (4).

Note:

The applicant need only have a qualification mentioned in subregulation 9A.01(2), (3), (4) or (5).