Corporations Regulations 2001

CHAPTER 9 - MISCELLANEOUS  

PART 9.2 - REGISTRATION OF AUDITORS  

Division 2 - Registration  

REGULATION 9.2.03  

9.2.03   PRESCRIBED COURSES (ACT s 1280(2A))  


For paragraph 1280(2A) (c) of the Act, the courses prescribed are:


(a) the following courses conducted by The Institute of Chartered Accountants in Australia:


(i) Audit and Assurance in the CA Program;

(ii) Financial Reporting and Assurance in the CA Program;

(iii) Accounting 2 in the Professional Year Program;

(iv) Audit and EDP Module in the Professional Year Program;

(v) an audit module in the Professional Year Program conducted before 1986 that is equivalent to a course mentioned in subparagraph (i), (ii), (iii) or (iv); and


(b) the following courses in the CPA Program conducted by CPA Australia:


(i) Assurance Services and Auditing;

(ii) Advanced Audit and Assurance; and


(c) the following courses conducted by, or on behalf of, the National Institute of Accountants:


(i) Issues in Auditing and Professional Practice in the Graduate Certificate in Professional Accounting, offered by the University of New England in conjunction with the National Institute of Accountants;

(ii) Issues in Auditing and Professional Practice in the Degree of Master of Commerce (Professional Accounting), offered by the University of New England in conjunction with the National Institute of Accountants.



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