Superannuation Industry (Supervision) Regulations 1994
PART 9A
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APPROVED SMSF AUDITORS
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).
[ CCH Note: This is the second of two headings each numbered as Part 9A. It appears that the insertion of the first heading number Part 9A may be a drafting oversight (see also the CCH Note under the heading for Pt 9A after reg 9.45).]
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).
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