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.
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