Document ID: chunk:federal_register_of_legislation:F2024C01249:reg:201:p1
Version: federal_register_of_legislation:F2024C01249
Segment Type: reg
Provision Reference: reg 201 (pt 1/26)
Character Range: 1607896–1610891

201     Avondale College

9.2.03  Prescribed courses (Act s 1280(2A))
  For paragraph 1280(2A)(c) of the Act, the courses prescribed are:
 (a) the following courses conducted by The Institute of Chartered Accountants in Australia:
 (i) Audit and Assurance in the CA Program;
 (ii) Financial Reporting and Assurance in the CA Program;
 (iii) Accounting 2 in the Professional Year Program;
 (iv) Audit and EDP Module in the Professional Year Program;
 (v) an audit module in the Professional Year Program conducted before 1986 that is equivalent to a course mentioned in subparagraph (i), (ii), (iii) or (iv); and
 (b) the following courses in the CPA Program conducted by CPA Australia:
 (i) Assurance Services and Auditing;
 (ii) Advanced Audit and Assurance; and
 (c) the following courses conducted by, or on behalf of, the National Institute of Accountants:
 (i) Issues in Auditing and Professional Practice in the Graduate Certificate in Professional Accounting, offered by the University of New England in conjunction with the National Institute of Accountants;
 (ii) Issues in Auditing and Professional Practice in the Degree of Master of Commerce (Professional Accounting), offered by the University of New England in conjunction with the National Institute of Accountants.

Division 2A—Conditions on registration

9.2.08  Kinds of conditions (Act s 1289A)
  For subsection 1289A(1) of the Act, the following kinds of conditions are specified:
 (a) conditions relating to the minimum amount and nature of continuing or other professional education that must be undertaken by a registered company auditor;
 (b) conditions relating to the periodic or other review of the audit and audit‑related work of a registered company auditor as part of a quality assurance or review program;
 (c) conditions relating to having a current policy of professional indemnity insurance for claims against a registered company auditor in relation to audits conducted under the Act;
 (d) conditions relating to establishing and maintaining a system for resolving complaints made against a registered company auditor by audit clients in relation to audits conducted under the Act.

Part 9.2A—Authorised audit companies

Division 1—Registration

9.2A.01  Application for registration as authorised audit company (Act s 1299A)
  For subsection 1299A(2) of the Act, the information is:
 (a) the following information about the applicant:
 (i) the applicant's name;
 (ii) the applicant's ABN or ACN;
 (iii) the address of the applicant's registered office;
 (iv) the address of the principal place at which the applicant proposes to practise as an auditor;
 (v) the address of each other place (if any) at which the applicant proposes to practise as an auditor; and
 (b) the following information about each director of the applicant:
 (i) the director's name and address;
 (ii) the director's registration number as a registered company auditor; and
 (c) the following statements:
 (i) a statement to the effect