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

194   Subsection 10(1)

Insert:

individual RSE auditor means an individual who is appointed as auditor of a registrable superannuation entity.

lead auditor has the meaning given by section 11F.

registered company auditor has the same meaning as in the Corporations Act 2001.

RSE audit company means a company that is appointed as auditor of a registrable superannuation entity.

RSE audit firm means a firm that is appointed as auditor of a registrable superannuation entity.