Superannuation Industry (Supervision) Act 1993


Division 1A - Approved SMSF auditors  

Subdivision A - Registration of approved SMSF auditors  


The Regulator may cancel a person ' s registration as an approved SMSF auditor if the person requests the Regulator to do so. The request must be in writing.

The Regulator may cancel a person ' s registration as an approved SMSF auditor if the Regulator is satisfied that the person:

(a) has failed to comply with a condition imposed under section 128D on the person ' s registration; or

(b) has not performed any significant audit work during a continuous period of 5 years, and, as a result, has ceased to have the practical experience necessary for carrying out audits of self managed superannuation funds under this Act; or

(c) has failed to comply with the person ' s obligation to give the Regulator a statement under section 128G ; or

(d) has ceased to be an Australian resident.

The Regulator must, not later than 14 days after deciding to cancel the registration, give the person a written notice setting out the decision and the reasons for it.

The decision takes effect at the end of the day the notice is given to the person.

A failure to comply with subsection (3) does not affect the validity of the decision.


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