Western Australian Consolidated Regulations Western Australian Consolidated Regulations The CEO may accredit a
person as an auditor if satisfied that the person —
(a) has
adequate theoretical and practical knowledge and adequate skills, to carry out
the functions of an auditor; and
(b)
where necessary, has access to persons with complementary theoretical and
practical knowledge and skills which would assist the person to carry out the
functions of an auditor; and
(c) has
an adequate knowledge and understanding of relevant laws and currently
accepted industrial standards including —
(i)
the Act; and
(ii)
these regulations; and
(iii)
the guidelines; and
(iv)
any relevant national policies or guidelines approved in
writing by the CEO for the purpose of this subparagraph; and
(v)
the EP Act and any relevant regulations under that Act;
and
(d)
holds a policy of professional indemnity insurance considered appropriate by
the CEO, or the CEO is satisfied that such a policy is held in respect of that
person; and
(e) is
otherwise a fit and proper person to carry out the functions of an auditor.