Review of Requirements for the Registration and Regulation of



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Recommendation 5.4

Where an authorised accounting body has in place a competency standard in auditing that has been approved by the ASC, an applicant must satisfy the audit component of the competency standard in order to be registered.



Recommendation 5.5

The ASC must be satisfied about the appropriateness and workability of the audit component of an authorised accounting body’s competency standard before that standard may be approved for use by the authorised accounting body as a basis for deciding whether an applicant meets the practical experience requirements for registration as a company auditor.




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