Commonwealth Consolidated Regulations

SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 9A.02

    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.