Registered Company Auditor (RCA) registration + CPD (RG 260)
RCAs must maintain ASIC registration + 120 hours CPD over 3 years.
Who must comply
Registered Company Auditors.
What triggers it
Registration as an RCA.
When due
Continuous; CPD measured on rolling 3-year basis.
Evidence required
ASIC registration; CPD log; PI insurance certificate; quality control documentation.
Max penalty
Cancellation of registration; civil + criminal penalties for misconduct (s 1289)
Summary
Sections 1280-1287 of the Corporations Act and ASIC RG 260 govern Registered Company Auditor obligations. Initial registration requires prescribed competency; ongoing registration requires 120 hours CPD over a rolling 3-year period (including specific topics), PI insurance, and adherence to APES 110 + auditing standards (ASA).
Enforced by
Source legislation
Topics
Related obligations
- CWLTHMaintain AHPRA registration and CPDRegistered health practitioners must hold current registration and meet annual CPD per their National Board standards.
- CWLTHMaintain Financial Adviser registration + standards (s 921B)Relevant providers must be on the Financial Advisers Register and meet education + CPD + Code of Ethics.
- CWLTHComply with Medical Board CPD requirements (50 hours minimum)Medical practitioners must meet CPD requirements set by the Medical Board annually.
- CWLTHComply with Australian Auditing Standards (ASA)Auditors must conduct audits per ASA — Aus equivalent of ISA, with Aus additions.
Frequently asked questions
- Who must comply with Registered Company Auditor (RCA) registration + CPD (RG 260)?
- Registered Company Auditors.
- What triggers Registered Company Auditor (RCA) registration + CPD (RG 260)?
- Registration as an RCA.
- When is Registered Company Auditor (RCA) registration + CPD (RG 260) due?
- Continuous; CPD measured on rolling 3-year basis.
- What is the maximum penalty for Registered Company Auditor (RCA) registration + CPD (RG 260)?
- Cancellation of registration; civil + criminal penalties for misconduct (s 1289)
- What evidence is required for Registered Company Auditor (RCA) registration + CPD (RG 260)?
- ASIC registration; CPD log; PI insurance certificate; quality control documentation.
Source: https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/auditors/. Rules Mate is not a law firm. Always verify against the live regulator source before acting.