8.2.1. Fit and proper requirements of Audit Personnel

An Auditor must ensure that all Audit Personnel:

(a) remain fit and proper to carry out their role; and

(b) if applicable, undertake continuing professional development in accordance with:

(i) the requirements of the International Federation of Accountants of which the Audit Personnel is a member;

• (ii) any applicable internal standards of the Auditor; and
• (iii) any direction given by the AFSA

8.2.2. Records of continuing professional development

An Auditor must maintain records of continuing professional development undertaken by Audit Personnel.