Richard O'Bree

Name: Richard O'Bree
ID: 100259541
ABN: –
Registration date: July 29, 2014
Status: Registered
Address: Euroa, 3666, VIC

Capacities

Firm name: Mmk Audit Services Pty Ltd
Appointment type: Member (Partner) of Audit firm
Date commenced: July 29, 2014

Conditions

ID	Date	Condition	Details
1-11702147495	July 29, 2014	Compliance with competency standards	The approved SMSF auditor must comply with any competency standards published by ASIC under section 128Q of the SIS Act.
1-11702147493	July 29, 2014	Compliance with auditing and assurance standards	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.
1-11702147491	July 29, 2014	Auditor independence requirements	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.
1-11702147489	July 29, 2014	Continuing professional development requirements	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. 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.
1-11702147487	July 29, 2014	Professional indemnity insurance requirements	The approved SMSF auditor must at all times maintain a professional indemnity insurance policy which either: i) complies with the level set under a limitation of liability scheme provided by a professional organisation; or ii) has a minimum insured amount of $500,000 together with adequate policy terms covering civil liability claims in respect of SMSF audits.
1-11702147485	July 29, 2014	Compliance with auditing standards	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.
1-11702147483	July 29, 2014	Notifications to ASIC	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