Document ID: chunk:federal_register_of_legislation:C2025C00185:section:324be
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 324BE
Character Range: 1193720–1194380

324BE  Exception from registration requirement—reviewing financial reports of companies limited by guarantee
 (1) An individual is taken to be a registered company auditor for the purposes of a review of a financial report of a company limited by guarantee if the individual:
 (a) is a member of a professional accounting body; and
 (b) has a designation, in respect of that membership, prescribed by the regulations for the purposes of this paragraph.
 (2) The provisions of this Act apply, with the necessary modifications, in relation to the individual accordingly.

Division 2A—Eligibility requirements for auditors of registrable superannuation entities