In this division—
"accountant" means—
(a) a member of the Institute of Chartered Accountants in Australia who holds a current certificate of public practice issued by the institute; or
(b) a member of CPA Australia who holds a current public practice certificate issued by CPA Australia; or
(c) a person registered as an auditor under the Corporations Act; or
(d) a member of the Institute of Public Accountants who holds a current public practice certificate issued by the institute; or
(e) a person approved by the chief executive as having the necessary experience or qualifications to be an accountant for this section.