Meaning of qualified accountant
(1) For the purposes of this Act, a qualified accountant is a person covered by a declaration in force under subsection (2). (2) ASIC may, in writing, declare that all members of a specified professional body, or all persons in a specified class of members of a specified professional body, are qualified accountants for the purposes of this Act. (3) ASIC may, in writing, vary or revoke a declaration made under subsection (2).
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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