Document ID: chunk:federal_register_of_legislation:F2024C00936:reg:24:p37
Version: federal_register_of_legislation:F2024C00936
Segment Type: reg
Provision Reference: reg 24 (pt 37/52)
Character Range: 135355–138198

renewable energy legislation (see regulation 6.61).

6.15  Audit knowledge
 (1) The applicant must have knowledge of auditing.
 (2) To demonstrate that knowledge, the applicant must, in or with the application, provide the Regulator with appropriate evidence.
Note: The Auditor Registration Instrument sets out the ways in which the requirements of this subregulation may be met.
 (3) If the applicant does not provide the evidence referred to in subregulation (2), the applicant may demonstrate his or her knowledge of auditing by complying with subregulation (4).
 (4) The applicant must:
 (a) have participated in the appropriate kind and number of audits for the appropriate period; and
 (b) provide, with his or her application, written reports by 2 eligible referees attesting to the quality of that participation.
Note: The Auditor Registration Instrument sets out the ways in which the requirements of paragraph (4)(a) may be met.
 (5) For paragraph (4)(a), the participation must have occurred in the 5 years immediately preceding the day the application is made.

6.16  Audit team leadership and assurance knowledge—Category 2 applicants
 (1) An applicant for registration as a Category 2 auditor must also have knowledge of audit team leadership and assurance.
 (2) To demonstrate that knowledge, the applicant must, in or with the application, provide the Regulator with appropriate evidence.
Note: The Auditor Registration Instrument sets out the ways in which the requirements of this subregulation may be met.

Subdivision 6.4.4—Experience

6.17  Overview of Subdivision
  This Subdivision deals with the experience that an applicant for registration is required to have to be registered.

6.18  Meaning of eligible referee
  A person (the referee) is an eligible referee in relation to an applicant if:
 (a) the referee is an audited body and the applicant has been a member of an audit team that has audited the audited body; or
 (b) the referee is a person, other than a referee mentioned in paragraph (a), who has paid the applicant to undertake audit work in relation to that person or that person's business; or
 (c) for an applicant for registration as a Category 1 auditor:
 (i) the referee has been an audit team leader and the applicant has been an audit team member assisting the referee to carry out a Part 6 audit; or
 (ii) the referee has been responsible for an audit that, under a provision of the Auditor Registration Instrument made for the purposes of subregulation 6.19(1), is relevant to the auditing experience of an applicant for registration as a Category 1 auditor, and the applicant assisted the referee to carry out the audit.

6.19  Auditing experience required for applicants for Category 1 registration
 (1) If the applicant applies for registration as a Category 1 auditor, the applicant must have