Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:6_216
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 6 cl 216
Character Range: 135254–135740

216  After subsection 35AC(1)
Insert:
 (1A) Subject to this Part, the following may be appointed as an auditor of the registrable superannuation entity:
 (a) an individual;
 (b) a firm;
 (c) a company.
The entity may only have one auditor.
Note: In addition to audit requirements under the RSE licensee law, a registrable superannuation entity may have audit requirements under Chapter 2M of the Corporations Act 2001. Subsection (8) sets out a rule that is applicable in such a case.