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

253   After paragraph 131AA(2)(a)

Insert:

(aa) if the person is a firm or company - the lead auditor for an audit of a registrable superannuation entity that is or was conducted by the person:

(i) is disqualified under section 130D; or

(ii) did not meet the relevant eligibility criteria set out in the prudential standards; or

(iii) is not a fit and proper person to be a lead auditor; or