Document ID: chunk:federal_register_of_legislation:C2007C00597:clause:2_132a
Version: federal_register_of_legislation:C2007C00597
Segment Type: clause
Provision Reference: sch 2 cl 132A
Character Range: 18990–19514

132A  Before paragraph 113(3)(a)
Insert:
 (aa) must, if it is approved for a superannuation entity that is not a self managed superannuation fund, either:
 (i) relate solely to the audit of financial statements given to APRA under the Financial Sector (Collection of Data) Act 2001 and prepared in respect of a year of income; or
 (ii) relate not only to the audit of those statements, but also to the audit of such other accounts and statements, prepared in respect of a year of income, as are identified in the form; and