32. Recognised authorities
The following bodies shall each be a 33 }recognised authority~ within the meaning of section 402 (4) of the Act: ¾
(a) The Institute of Chartered Accountants in Australia,
(b) Commonwealth Institute of Accountants,
(c) Federal Institute of Accountants,
(d) Association of Accountants of Australia,
(e) any other body which the Governor by regulation declares to be a recognised authority.