A person who holds any 1 of the following designations is prescribed:
(a) a chartered accountant who is a member of Chartered Accountants Australia and New Zealand holding a Certificate of Public Practice;
(b) a member of Certified Practising Accountants holding a Public Practice Certificate;
(c) a member or fellow of the Institute of Public Accountants;
(d) a registered company auditor as registered by the Australian Securities and Investments Commission (ASIC) under the Corporations Act 2001
(Cwlth), who holds current professional indemnity insurance.