Superannuation Industry (Supervision) Regulations 1994
PART 9A
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APPROVED SMSF AUDITORS
REGULATION 9A.03
9A.03
PRACTICAL EXPERIENCE
For subparagraph 128B(1)(a)(ii) of the Act, each of the following is practical experience:
(a) at least 300 hours of work auditing self managed superannuation funds under the direction of an approved SMSF auditor in the 3 years immediately before applying to be an approved SMSF auditor;
(b) practical experience that the Regulator regards as equivalent to the practical experience mentioned in paragraph (a).
[ 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).]
View history note
Hide history noteFor subparagraph 128B(1)(a)(ii) of the Act, each of the following is practical experience:
(a) at least 300 hours of work auditing self managed superannuation funds under the direction of an approved SMSF auditor in the 3 years immediately before applying to be an approved SMSF auditor;
(b) practical experience that the Regulator regards as equivalent to the practical experience mentioned in paragraph (a).
Note:
The applicant need only have the practical experience mentioned in paragraph 9A.03(a) or (b).
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