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).



 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.