SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 9A.01 Qualifications
SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 9A.01
Qualifications(1) For subparagraph 128B(1)(a)(i) of the Act, each of the following subregulations sets out a qualification.
(2) A degree, diploma or certificate in accounting of not less than 3 years, which includes a course in audit, from either of the following bodies (a relevant body ):
(a) a university mentioned in Part 1 of the table in regulation 9.2.02 of the Corporations Regulations 2001 ;
(b) the institution mentioned in Part 2 of the table in regulation 9.2.02 of the Corporations Regulations 2001 .
(a) a degree, diploma or certificate in accounting of not less than 3 years, which does not include a course in audit, from a relevant body; and
(b) satisfactory completion of a course in audit (a relevant course ) mentioned in regulation 9A.02.
(a) a degree, diploma or certificate in accounting of not less than 3 years, which does not include a course in audit, from a relevant body; and
(b) satisfactory completion of the self managed superannuation fund specialist auditor program conducted by the SMSF Professionals' Association of Australia Limited.
(5) A qualification or combination of qualifications which the Regulator regards as equivalent to the degree, diploma or certificate mentioned in subregulation (2), (3) or (4).
Note: The applicant need only have a qualification mentioned in
subregulation 9A.01(2), (3), (4) or (5).