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BODY CORPORATE AND COMMUNITY MANAGEMENT (STANDARD MODULE) REGULATION 2020 - REG 177

Auditing qualifications and experience—Act, sch 6, def auditor

177 Auditing qualifications and experience—Act, sch 6, def auditor

(1) For schedule 6 of the Act , definition
"auditor" , paragraph (a) (ii) , the qualifications and experience in accountancy that are approved for a person are stated in subsection (2) .
(2) The person must—
(a) be a member of—
(i) CPA Australia and entitled to use the letters ‘CPA’ or ‘FCPA’; or
(ii) the Chartered Accountants Australia and New Zealand and entitled to use the letters ‘CA’ or ‘FCA’; or
(iii) the Institute of Public Accountants and entitled to use the letters ‘MIPA’ or ‘FIPA’; and
(b) have a total of at least 2 years auditing experience, whether or not continuous.



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