Superannuation Industry (Supervision) Regulations 1994
Pt 9A inserted by SLI No 330 of 2012, reg 3 and Sch 1 item 3, effective 31 January 2013.
For paragraph 9A.01(3)(b) , the relevant courses are:
(a) the following courses conducted by the Institute of Chartered Accountants in Australia:
(i) Audit and Assurance in the CA Program;
(ii) Financial Reporting and Assurance in the CA Program;
(iii) Accounting 2 in the Professional Year Program;
(iv) Audit and EDP Module in the Professional Year Program;
(v) an audit module in the Professional Year Program conducted before 1986 that is equivalent to a course mentioned in subparagraph (i), (ii), (iii) or (iv); and
(b) the following courses in the CPA Program conducted by CPA Australia:
(i) Assurance Services and Auditing;
(ii) Advanced Audit and Assurance; and
(c) the following courses conducted by, or on behalf of, the Institute of Public Accountants:
(i) Issues in Auditing and Professional Practice in the Graduate Certificate in Professional Accounting, offered by the University of New England in conjunction with the Institute of Public Accountants;
(ii) Issues in Auditing and Professional Practice in the Degree of Master of Commerce (Professional Accounting), offered by the University of New England in conjunction with the Institute of Public Accountants.
Reg 9A.02 inserted by SLI No 330 of 2012, reg 3 and Sch 1 item 3, effective 31 January 2013.
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