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Xiang Qian Huang

Name
Xiang Qian Huang
ID
100220095
ABN
66130681098
Registration date
June 27, 2013
Status
Registered
Address
Kingsford, 2032, NSW

Capacities

Firm name
Professional Accountancy Aust Pty Limited
Appointment type
Individual Auditor
Date commenced
June 27, 2013

Conditions

IDDateConditionDetails
1-7375958747June 27, 2013Notifications to ASICThe 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.
1-7375958745June 27, 2013Compliance with auditing standardsThe 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.
1-7375958743June 27, 2013Professional indemnity insurance requirementsThe 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.
1-7375958741June 27, 2013Continuing professional development requirementsThe 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.
1-7375958739June 27, 2013Auditor independence requirementsThe 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.
1-7375958737June 27, 2013Compliance with auditing and assurance standardsThe 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.
1-7375958735June 27, 2013Compliance with competency standardsThe approved SMSF auditor must comply with any competency standards published by ASIC under section 128Q of the SIS Act.

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