Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)

Schedule 6   Financial reporting and auditing requirements for superannuation entities

Part 2   Amendments of other Acts

Superannuation Industry (Supervision) Act 1993

195   Subsection 10(1) (definition of RSE auditor)

Repeal the definition, substitute:

RSE auditor means:

(a) an individual RSE auditor; or

(b) an RSE audit firm; or

(c) an RSE audit company.