Auditors are required to be registered to conduct certain audit, review or assurance engagements. 

Australia

Guide: Licences and registrations for public practitioners in Australia (PDF)

Registered company auditors and authorised audit companies

Registered SMSF auditors

Registered auditors with registered organisation commission

External examiners for legal practitioner trust accounts

Law practices in New South Wales and Victoria are required to have their trust records externally examined once a year. 

The trust year ends on 31 March, trust money statements are required to be lodged by 30 April, and external examiners must lodge their reports by 31 May each year.

Eligibility requirements 

Members of CPA Australia holding a current Public Practice Certificate who have successfully completed a course of education approved by the Legal Services Council may be appointed as external examiners. 

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New Zealand

Licensed auditors

If you are responsible for conducting Financial Markets Conduct Act 2013 (FMC) audits in New Zealand, you must hold a licence under the Auditor Regulation Act 2011 (New Zealand) (ARA). CPA Australia is an accredited body authorised to licence individuals under the ARA to conduct FMC audits. 

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Qualified auditors

From 1 July 2015, as an accredited body, CPA Australia can recognise members who meet CPA Australia’s eligibility criteria as qualified auditors who can conduct certain statutory assurance engagements. 

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Transition for logbooks for RCA application under RG 180 Auditor Registration

In June 2016, the Australian Securities and Investments Commission (ASIC) issued the current RG 180 Auditor Registration, including the logbook (Document E in RG 180) and approved the Auditing competency standard for registered company auditors (2016). RG 180 provides a year transition period for the logbook. The 2014 logbook can only be used for RCA applications prior to 1 July 2017. 

CPA Australia have issued this guidance to assist auditors who have been using the 2004 logbook and will not be able to lodge their RCA application by 30 June 2017.

Review engagements

Competency requirements for assurance practitioners undertaking review engagements (PDF) 

This publication will help ensure Members undertaking review engagements have the required competencies. It is a joint publication by CPA Australia, the Institute of Chartered Accountants Australia and the Institute of Public Accountants.  

See also: Frequently asked questions: Assurance practitioners undertaking review engagements

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