Retirement Savings Accounts Regulations 1997
PART 1
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PRELIMINARY
REGULATION 1.05
1.05
APPROVED AUDITOR
For the purposes of the definition of ``approved auditor'' in section 16 of the Act, individuals each of whom is:
(a) under Division 2 of Part 9.2 of the Corporations Law, registered, or taken to be registered, as an auditor; and
(b) a Member of CPA Australia Limited or the Institute of Chartered Accountants in Australia;
For the purposes of the definition of ``approved auditor'' in section 16 of the Act, individuals each of whom is:
(a) under Division 2 of Part 9.2 of the Corporations Law, registered, or taken to be registered, as an auditor; and
(b) a Member of CPA Australia Limited or the Institute of Chartered Accountants in Australia;
constitute a specified class.
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