| Document Date: 2014-05-05 03:38:38
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Company SMSF / Regulation / / Currency USD / / Event FDA Phase / / Facility National Institute of Accountants / Institute of Public Accountants / / IndustryTerm insurance contract / insurance policy / indemnity insurance policy / indemnity insurance / financial management services / online searches / bank guarantee / professional services / indemnity insurance cover / registered company auditor / / Organization Institute of Public Accountants / ASIC / National Institute of Accountants / Accounting Professional and Ethical Standards Board / / Position registered company auditor / approved auditor / auditor / accountant / proposed Superannuation Auditor / Superannuation Auditor / Minister / Governor-General / professional accountant / / Product SMSF / / PublishedMedium The Super System Review / / Technology ASIC / /
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EXPLANATORY MEMORANDUM Minute No. of[removed]Minister for Financial Services and Superannuation Subject -