Superannuation Industry (Supervision) Regulations 1994

PART 9A - APPROVED SMSF AUDITORS  

REGULATION 9A.03  

9A.03   PRACTICAL EXPERIENCE  

For subparagraph 128B(1)(a)(ii) of the Act, each of the following is practical experience:

(a) at least 300 hours of work auditing self managed superannuation funds under the direction of an approved SMSF auditor in the 3 years immediately before applying to be an approved SMSF auditor;

(b) practical experience that the Regulator regards as equivalent to the practical experience mentioned in paragraph (a).

Note:

The applicant need only have the practical experience mentioned in paragraph 9A.03(a) or (b).