Commonwealth Numbered Regulations

CORPORATIONS AMENDMENT REGULATIONS 2011 (NO. 3) (SLI NO 142 OF 2011) - SCHEDULE 1

(regulation 3)

[1]           Paragraphs 9.2.03 (a) and (b)

substitute

                (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