Auditor, Reviewer or Examiner Requirements Type of Entity Audit, Auditor or Reviewer Requirements Review or NSW VIC QLD NT WA SA TAS on Solicitor trust External Member of a Member of a Member of a External examiner External The Law Society of External examiner accounts professional body professional body professional body must be a examiner must South Australia can must be a (IPA, CAANZ, (IPA, CAANZ, (IPA, CAANZ, designated person be a designate a person to designated person CPA) and the CPA) and the CPA) and the appointed by the Law designated be appointed as an appointed by the holder of a PPC. holder of a PPC. holder of a PPC. Society of NT. accountant external examiner. Tasmanian Law Or be a Or be a Registered IPA members who is either a To apply the applicant Society. Registered Company Auditor. must have the Registered must be a principal in Company Auditor. designation MIPA Company an accounting practice or FIPA and have Auditor or an in SA who has completed tertiary employee or completed the Basic study in auditing. agent of the Solicitor’s Trust Or be a Board Account Audit Course Registered appointed by conducted by the Law Company Auditor. the Law Society of South Society of WA. Australia and be a member of the IPA, CPA or CAANZ. Or be a Registered Company Auditor. Real Estate Audit Member of a Member of a Member of a A Registered A Registered A Registered Member of a Agent Trust professional body professional body professional body Company Auditor. Company Company Auditor. professional body Account NSW (IPA, CAANZ, (IPA, CAANZ, (IPA, CAANZ, Auditor. (IPA, CAANZ, CPA) and the CPA) and the CPA) and the CPA) and the holder of a PPC. holder of a PPC. holder of a PPC. holder of a PPC. Or be a Or be a Registered Or be a Or be a Registered Company Auditor. Registered Registered Company Auditor. Company Auditor. Company Auditor. Audit Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Accountant’s Trust Accounts
Auditor, Reviewer or Examiner Requirements Type of Entity Audit, Review or Auditor or Reviewer Requirements NSW VIC QLD NT WA SA TAS Solicitor trust accounts External Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Or be a Registered Company Auditor. Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Or be a Registered Company Auditor. Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. IPA members must have the designation MIPA or FIPA and have completed tertiary study in auditing. Or be a Registered Company Auditor. External examiner must be a designated person appointed by the Law Society of NT. External examiner must be a designated accountant who is either a Registered Company Auditor or an employee or agent of the Board appointed by the Law Society of WA. The Law Society of South Australia can designate a person to be appointed as an external examiner. To apply the applicant must be a principal in an accounting practice in SA who has completed the Basic Solicitor’s Trust Account Audit Course conducted by the Law Society of South Australia and be a member of the IPA, CPA or CAANZ. Or be a Registered Company Auditor. External examiner must be a designated person appointed by the Tasmanian Law Society. Real Estate Agent Trust Account NSW Audit Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Or be a Registered Company Auditor. Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Or be a Registered Company Auditor. Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Or be a Registered Company Auditor. A Registered Company Auditor. A Registered Company Auditor. A Registered Company Auditor. Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. Or be a Registered Company Auditor. Accountant’s Trust Accounts Audit Member of a professional body (IPA, CAANZ, CPA) and the holder of a PPC. on
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