Appendix a submissions received by working party

Appendix A

SUBMISSIONS RECEIVED BY WORKING PARTY

Name of individual or organisation	Issues	Discussion Paper	Draft Report
National Corporate Regulation Scheme agencies
Australian Securities Commission (staff comments)	3	3
Companies Auditors and Liquidators Disciplinary Board	3	3	3
Other Government agencies
Australasian Council of Auditors General		3
Australian Financial Institutions Commission	3	3
Insurance and Superannuation Commission	3	3	3
Reserve Bank of Australia	3
Trade Practices Commission		3
Australian Capital Territory Treasury	3
The Audit Office of New South Wales	3
The Treasury (New South Wales)	3
Office of Business Affairs NT Attorney General’s Department	3	3
Northern Territory Auditor General’s Office		3
Queensland Audit Office	3	3
Auditor General (Tasmania)	3
Department of Treasury and Finance (Tasmania)	3		3
Department of Finance (Victoria)	3
Victorian Auditor General’s Office	3
Corporate Affairs Branch WA Ministry of Justice		3
Office of the Auditor General (Western Australia)	3	3
Treasury (Western Australia)	3
Accounting Profession
Association of Taxation and Management Accountants			3
Auditing Standards Board	3
Australian Society of CPAs and The Institute of Chartered Accountants in Australia	3	3	3
The Institute of Chartered Accountants in Australia (ACT Office)	3
Midwest Accountants Group		3
National Institute of Accountants	3	3	3
New Zealand Society of Accountants	3		3
Practising Accountants Centre for Education Inc	3	3
Other Professional and Business Organisations
Australian Corporate Lawyers Association	3
Australian Institute of Company Directors	3	3
Australian Stock Exchange	3
Group of 100	3	3	3
Insolvency Practitioners Association of Australia	3		3
Trustee Corporations Association of Australia		3	3
Accounting Firms
Asset Management Services		3*
Bird Cameron Partners (Canberra)	3
BMO Accountants Group		3
Brown Burns & Co	3
Bye, John W			3
Byfields		3
Alex Campbell & Co			3
Campbell Smith & Associates		3*
Geoff Coleman & Company Pty Ltd			3
Collins Creek Consultants Pty Ltd	3
Coopers & Lybrand	3	3	3
Creagh, Chapman, Barker Pty Ltd		3
Deloitte Touche Tohmatsu	3
Edwards Irvine and Facius Pty Ltd		3*
Ernst & Young			3
Everall Merrett Mann Pty		3
Fleay Gardiner & Associates		3*
Fleming Partners			3
Forsyths			3
Geers & Pusey		3*
Gillard Turner & O’Brien Pty Ltd		3*
Hearne, G F O		3*
Hennessy, Eris M	3
Herries Davidson & Co		3
Hollands & Partners		3
Hudson & Co		3*
R T Kidd & Associates		3*
KPMG			3
Ledger Rutledge & Wilkinson		3
Lee, Timothy		3*
Lillingston Milne		3*
Lovetts			3
Ludwig, Ross		3*
McCleary, Brian			3
McNeil, Marie		3*
Marlow Bluhm		3
Metcalf Spahn	3	3
K J Meyer Pty Ltd		3*
John W Muntz & Co		3*
James Murphy & Co		3
Nipper, M R		3	3
Price Waterhouse	3	3
Reid, Subra and Associates		3*
E. Rochman & Co Pty Ltd			3
Rodda, Graeme		3
Rous & Gamble		3*
Samuel, Martin & Rogerson	3
Shedden & Green Partners			3
Smith, Leslie M		3
Southwell Keely Partners		3
Taits	3
Barry M Thompson & Co		3
Vivian Coetsee & Associates		3*
Walter and Turnbul			3
Weston Woodley & Robertson			3
Other
Craswell, Prof. Allen			3
Hancock, P J (plus P Robinson, J Kestel)		3
Wilkin, John		3	3

* These submissions either are form letters (dealing with the issues of public interest, accountant’s skills and the registered company auditor designation) or incorporate material that has been taken from the form letter.

Appendix B

AUSTRALIAN ACCOUNTING BODIES

B01. As noted in chapter 3, Australia’s accounting bodies have developed comprehensive requirements for entry to membership, the supervision of members and the disciplining of members which apply to all members of the bodies, including those who are RCAs. As many of these requirements exceed the legislative requirements and ASC procedures for the registration and supervision of company auditors, the Working Party believes that the following overview of the requirements of the accounting bodies will be of assistance to readers when they are considering the Working Party proposals.