THE CORPORATIONS LAW
PART 13 - THE CORPORATIONS LAW
THE CORPORATIONS LAW 82 The Corporations Law is as follows:...
CHAPTER 9 - MISCELLANEOUS
PART 9.2 - REGISTRATION OF AUDITORS AND LIQUIDATORS
Division 2 - Registration
SECTION 1280 REGISTRATION OF AUDITORS 1280(1) (Omitted by No 110 of 1990, Sch 1 (effective 18 December 1990).) 1280(2) [Requirements for granting application] Subject to this section, where an application for registration as an auditor is made under section 1279, the Commission shall grant the application and register the applicant as an auditor if: (a) the applicant:(i) is a member of The Institute of Chartered Accountants in Australia, the Australian Society of Certified Practising Accountants or any other prescribed body;
(ii) holds a degree, diploma or certificate from a prescribed university or another prescribed institution in Australia and has passed examinations in such subjects, under whatever name, as the appropriate authority of the university or other institution certifies to the Commission to represent a course of study in accountancy (including auditing) of not less than 3 years duration and in commercial law (including company law) of not less than 2 years duration;or
(iii) has other qualifications and experience that, in the opinion of the Commission, are equivalent to the qualifications mentioned in subparagraph (i) or (ii);(b) the Commission is satisfied that the applicant has had such practical experience in auditing as is prescribed; and (c) the Commission is satisfied that the applicant is capable of performing the duties of an auditor and is otherwise a fit and proper person to be registered as an auditor; but otherwise the Commission shall refuse the application.
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