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- ICAA CPE obligations – Refer Regulation 7 entitled “Regulations
Relating to Continuing Professional Education” promulgated by the ICAA and in particular paragraphs 1002 and
the adjacent commentary in paragraphs (i), (iii)(d), (iii)(f) & (iii)(I). (see www.icaa.org.au).
- From 1 July 2004, accountants registered as a specialist with
the ICAA (for example audit, financial planning or tax agent)
are required to allocate 40% of their total minimum CPE hours
to their specialist areas. If you are a specialist in more than
one area, you will need to allocate 40% for each of your specialties.
(see www.icaa.org.au
for more details)
- CPA Australia CPD obligations – Refer “SAB
4 CPA Australia By-Laws” promulgated by CPA Australia
and in particular by-laws 101.1(d), 101.2(a) and the member specific
obligations under by-laws 102 and 103. (See www.cpaaustralia.com.au)
- CPA Australia informed Tax Matrix on 19 January 2005 that
they had not promulgated CPD requirements for different specialisations.
- NIA CPE obligations – Refer "Pronouncement 7" of the NIA promulgated requirements. (See www.nia.com.au)
- NIA informed Tax Matrix on 19 January 2005 that they had
not promulgated CPE requirements for different specialisations
- Taxation Institute of Australia CPD requirements - Refer "CPD requirements" promulgated by the Taxation Institute of Australia. (See www.taxinstitute.com.au)
- These requirements come into force on 1 July 2006
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