Document ID: chunk:federal_register_of_legislation:C2025C00134:section:127:p2
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 127 (pt 2/2)
Character Range: 631445–633648

Approved SMSF Auditors
128K Register of Disqualified SMSF Auditors
Subdivision D—Fees
128L Fees imposed under the Superannuation Auditor Registration Imposition Act 2012
128M Fees for inspection or search
Subdivision E—Miscellaneous
128N ASIC may disclose information to the Commissioner of Taxation
128P Commissioner of Taxation may refer matters to ASIC
128Q Competency standards
Division 2—Obligations of actuaries and auditors
129 Obligations of actuaries and auditors—compliance
129A Obligations of lead auditors—compliance
130 Obligations of actuaries and auditors—solvency
130AA Obligations of lead auditors—solvency
130A Auditor or actuary may give information to the Regulator
130B Self incrimination
130BA Auditor must notify the Regulator of attempts to unduly influence etc. the auditor etc.
130BAA Lead auditor—obligation to notify the Regulator of attempts to unduly influence etc. the auditor etc.
130BB Giving false or misleading information to auditor
130C Actuaries and auditors—failure to implement actuarial recommendations
130CA Lead auditors—failure to implement actuarial recommendations
Division 3—Disqualifying and removing actuaries and auditors
130D Court power of disqualification—auditor or actuary
130E Court power to revoke or vary a disqualification etc.
130EA Court power of disqualification—audit firm or audit company
130EB Court power to revoke or vary a disqualification etc.
130F Approved SMSF auditors—disqualification and suspension orders
131 Actuaries—disqualification orders
131AA APRA may direct removal of auditor or actuary
Division 4—Offences and failure to carry out duties etc.
131A The Regulator may refer matters to a professional association
131B Offence of holding oneself out as an actuary or auditor
131BA Misleading representations by disqualified firm or company
131C Disqualified persons not to be auditor or actuary of superannuation entities
131CA Disqualified firms and disqualified companies not to be an RSE auditor
131CB Members or employees of disqualified firms, and directors or employees of disqualified companies, not to be RSE auditors
Division 5—Special provisions relating to firms and companies
131CC Offences by members of a firm