ASSOCIATIONS INCORPORATION ACT 2015 - SECT 88

ASSOCIATIONS INCORPORATION ACT 2015 - SECT 88

88 .         Qualifications for appointment

        (1)         An incorporated association or management committee must not appoint a person as the reviewer or auditor for the association if the person is not qualified for appointment.

        (2)         A person is qualified for appointment as a reviewer or auditor if the person is —

            (a)         a member of a professional accounting body who has a designation in respect of that membership that is prescribed by the regulations for the purposes of this paragraph; or

            (b)         a registered company auditor under the Corporations Act; or

            (c)         a person the Commissioner considers has appropriate qualifications or experience and approves for the purposes of this section.