CORPORATIONS ACT 2001 - SECT 324BE Exception from registration requirement--reviewing financial reports of companies limited by guarantee
CORPORATIONS ACT 2001 - SECT 324BE
Exception from registration requirement--reviewing financial reports of companies limited by guarantee(1) An individual is taken to be a registered company auditor for the purposes of a review of a financial report of a company limited by guarantee if the individual:
(a) is a member of a professional accounting body; and
(b) has a designation, in respect of that membership, prescribed by the regulations for the purposes of this paragraph.
(2) The provisions of this Act apply, with the necessary
modifications, in relation to the individual accordingly.