Commonwealth Consolidated Regulations

CORPORATIONS REGULATIONS 2001 - REG 2M.4.01A

                For paragraph 324BE (1) (b) of the Act, the following kinds of practising certificates are specified:

                (a)    the Certificate of Public Practice issued by The Institute of Chartered Accountants in Australia;

               (b)    the Public Practice Certificate issued by CPA Australia Ltd or the National Institute of Accountants.