Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of this Act, a qualified accountant is a person covered by a declaration in force under subsection (2).
(2) ASIC may, in writing, declare that all members of a specified professional body, or all persons in a specified class of members of a specified professional body, are qualified accountants for the purposes of this Act.
(3) ASIC may, in writing, vary or revoke a declaration made under subsection (2).