Johnson Tran

Name: Johnson Tran
ID: 100304087
ABN: –
Registration date: Oct. 22, 2024
Status: Registered
Address: Kew, 3101, VIC

Capacities

Firm name: BAUMGARTNER SUPER PTY LTD
Appointment type: Employee of Audit Firm
Date commenced: Oct. 22, 2024

Conditions

ID	Date	Condition	Details
1-63006374732	Oct. 22, 2024	Compliance with auditing standards	8. The approved SMSF auditor must document, maintain and comply with auditing standards made by the Auditing and Assurance Standards Board under section 336 of the Corporations Act 2001 that are applicable to the duties of an SMSF Auditor.
1-63006374731	Oct. 22, 2024	Compliance with auditing and assurance standards	7. The approved SMSF auditor must document, maintain and comply with auditing and assurance standards made by the Auditing and Assurance Standards Board under section 227B of the Australian Securities and Investments Commission Act 2001 that are applicable to the duties of an SMSF Auditor.
1-63006374710	Oct. 22, 2024	Auditor independence requirements	6. The approved SMSF auditor must comply with auditor independence requirements produced by the Accounting Professional and Ethical Standards Board Limited set out in the APES 110 Code of Ethics for Professional Accountants.
1-63006374709	Oct. 22, 2024	Compliance with competency standards	5. The approved SMSF auditor must comply with any competency standards published by ASIC under section 128Q of the SIS Act.
1-63006374708	Oct. 22, 2024	Continuing professional development requirements	3. The approved SMSF auditor must complete at least 120 hours of continuing professional development (CPD) training every three years, which must include 30 hours of training on superannuation, of which at least 8 hours of training is about auditing of SMSFs. 4. The approved SMSF auditor must keep a written record of their participation in CPD activities, which must be kept for at least three years after the end of the calendar year in which the activity took place.
1-63006374707	Oct. 22, 2024	Professional indemnity insurance requirements	2. The approved SMSF auditor must at all times maintain a professional indemnity insurance policy which either: (a) complies with the level set under a limitation of liability scheme provided by a professional organisation; or (b) has a minimum insured amount of $500,000 together with adequate policy terms covering civil liability claims in respect of SMSF audits.
1-63006374706	Oct. 22, 2024	Notifications to ASIC	1. The approved SMSF auditor must notify ASIC of any change in those matters which are required to be notified under section 128H of the SIS Act.

Location