Document ID: chunk:federal_register_of_legislation:F2024C00766:reg:159a
Version: federal_register_of_legislation:F2024C00766
Segment Type: reg
Provision Reference: reg 159A
Character Range: 171155–173209

159A  Application for registration as an auditor
  For the purposes of paragraph 255A(2)(c) of the Act, an application for registration as an auditor made by a person who is not a registered company auditor must contain the following information:
 (a) if the person seeks to satisfy the requirements of subsection 255C(1) of the Act—details about how the person meets those requirements;
 (b) if the person seeks to satisfy the requirements of subsection 255C(2) of the Act—details of the person's other qualifications and experience that the person considers to be equivalent to the requirements of subsection 255C(1) of the Act;
 (c) if the person seeks to satisfy the requirements of subparagraph 255B(3)(b)(i) of the Act—details about how the person meets those requirements;
 (d) if the person seeks to satisfy the requirements of subparagraph 255B(3)(b)(ii) of the Act—details of the person's practical experience as prescribed by regulation 159B;
 (e) in relation to any audit work the person has done during at least the previous 5 years—details of:
 (i) the nature of the audit; and
 (ii) the extent of the person's involvement in the audit; and
 (iii) the person's level of responsibility for the audit;
 (f) details of any conviction of the person for a designated offence;
 (g) details of any order made in respect of a contravention by the person of a designated civil penalty provision;
 (h) if the person has been charged with a designated offence, or an application has been made for an order in respect of a contravention by the person of a designated civil penalty provision, and the matter has not been finally dealt with—details of the matter;
 (i) details of any order made under section 307A of the Act disqualifying the person from holding office in an organisation;
 (j) details of any other matter that may be relevant to the General Manager's assessment of whether the person is capable of performing the duties of an auditor and is a fit and proper person to be registered as an auditor;
 (k) the person's place of residence.