be a member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Co-operatives Audit or Co-operatives are Co-operatives are Section 231(1) of Co-operatives are Co-operatives are Co-operatives are review classified as either classified as either the Queensland classified as either classified as either classified as either depending small or large. small or large. Cooperatives Act small or large. small or large. small or large. on size 1997 (the Act) a A small A small cooperative must A small co-operative A small co-operative A small can can prepare accounts can choose to have can choose to have an can choose to have an choose to have an and have them an audit or review of audit or review of its choose to have an audit or review of audit or review of audited by a its financial financial statements by audit or review of its financial its financial Registered statements by an an auditor or reviewer its financial statements by an statements by an Company Auditor. auditor or reviewer or or choose not to have statements by an auditor or reviewer auditor or reviewer choose not to have a a review or audit. auditor or reviewer or choose not to or choose not to review or audit. or choose not to have a review or have a review or A large co-operative have a review or audit. audit. A large co-operative must have an audit audit. must have an audit conducted by a A large A large conducted by a Registered Company A large must must Registered Company Auditor. must have an audit have an audit Auditor. have an audit conducted by a conducted by a conducted by a Registered Registered Registered Company Auditor. Company Auditor. Company Auditor. Large Audit Registered Company Auditor. Proprietary Company (Corporations Act)
be a member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Co-operatives Audit or review depending on size Co-operatives are classified as either small or large. A small can choose to have an audit or review of its financial statements by an auditor or reviewer or choose not to have a review or audit. A large must have an audit conducted by a Registered Company Auditor. Co-operatives are classified as either small or large. A small can choose to have an audit or review of its financial statements by an auditor or reviewer or choose not to have a review or audit. A large must have an audit conducted by a Registered Company Auditor. Section 231(1) of the Queensland Cooperatives Act 1997 (the Act) a cooperative must prepare accounts and have them audited by a Registered Company Auditor. Co-operatives are classified as either small or large. A small co-operative can choose to have an audit or review of its financial statements by an auditor or reviewer or choose not to have a review or audit. A large co-operative must have an audit conducted by a Registered Company Auditor. Co-operatives are classified as either small or large. A small co-operative can choose to have an audit or review of its financial statements by an auditor or reviewer or choose not to have a review or audit. A large co-operative must have an audit conducted by a Registered Company Auditor. Co-operatives are classified as either small or large. A small can choose to have an audit or review of its financial statements by an auditor or reviewer or choose not to have a review or audit. A large must have an audit conducted by a Registered Company Auditor. Large Proprietary Company (Corporations Act) Audit Registered Company Auditor.
Who-can-audit-what-October-2015-table-format-for-all-statesv2-4-AB-EDIT.docx