Corporations Regulations 2001

CHAPTER 9 - MISCELLANEOUS  

PART 9.2 - REGISTRATION OF AUDITORS  

Division 2A - Conditions on registration  

REGULATION 9.2.08  

9.2.08   KINDS OF CONDITIONS (ACT s 1289A)  
For subsection 1289A(1) of the Act, the following kinds of conditions are specified:

(a) conditions relating to the minimum amount and nature of continuing or other professional education that must be undertaken by a registered company auditor;

(b) conditions relating to the periodic or other review of the audit and audit-related work of a registered company auditor as part of a quality assurance or review program;

(c) conditions relating to having a current policy of professional indemnity insurance for claims against a registered company auditor in relation to audits conducted under the Act;

(d) conditions relating to establishing and maintaining a system for resolving complaints made against a registered company auditor by audit clients in relation to audits conducted under the Act.