Retirement Savings Accounts Regulations 1997

PART 1 - PRELIMINARY  

REGULATION 1.05  

1.05   APPROVED AUDITOR  
For the purposes of the definition of ``approved auditor'' in section 16 of the Act, individuals each of whom is:


(a) under Division 2 of Part 9.2 of the Corporations Law, registered, or taken to be registered, as an auditor; and


(b) a Member of CPA Australia Limited or the Institute of Chartered Accountants in Australia;

constitute a specified class.




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