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Aus institutes issue competency requirement

CPA Australia, the Institute of Chartered Accountants Australia and the National Institute of Accountants have issued competency requirements for assurance practitioners of second tier companies limited by guarantee (STCLG).

The competency requirements outline the minimum conditions for assurance practitioners of STCLGs, which are mandatory for members of the accounting bodies who sign review reports.

Accountants who are not registered company auditors (RCA) are now obliged to follow the new competency requirements in accordance with section 285A of the Corporations Act 2001.

The new requirements are mandatory for STCLGs commencing on or after 1 July 2010.

 

 

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