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CONVEYANCERS LICENSING ACT 2003 - SECT 79
Qualifications of auditors
79 Qualifications of auditors
(1) A person is qualified to act as an auditor for the purposes of this
Division if the person-- (a) is a registered company auditor within the
meaning of the Corporations Act, or
(a1) is an authorised audit company
within the meaning of the Corporations Act, or
(a2) is a member of a
professional accounting body within the meaning of the
Australian Securities and Investments Commission Act 2001 of the Commonwealth
and holds a Public Practice Certificate or Certificate of Public Practice
issued by the body, or
(b) is a person who has been nominated by the person
whose records and documents are to be audited and who has been approved by the
Secretary by order in writing.
(2) Such a person is not qualified to act as
an auditor for the purposes of this Division if the person-- (a) is or has at
any time within 2 years before the last day of the period in respect of which
the audit is to be made, been an employee or partner of the person whose
records or documents are to be audited, or
(b) is a licensee, or a
shareholder in a corporation that is a licensee and that has not more than 20
shareholders.
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