Corporations Act 2001
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.
The provisions of this Act apply, with the necessary modifications, in relation to the individual accordingly.
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