Commonwealth Consolidated Regulations

SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 9A.03

    For subparagraph   128B(1)(a)(ii) of the Act, each of the following is practical experience:

  (a)   at least 300 hours of work auditing self managed superannuation funds under the direction of an approved SMSF auditor in the 3 years immediately before applying to be an approved SMSF auditor;

  (b)   practical experience that the Regulator regards as equivalent to the practical experience mentioned in paragraph   (a).

Note:   The applicant need only have the practical experience mentioned in paragraph   9A.03(a) or (b).