insert
"recognised auditor", in relation to a certificate provided for an employer for this Act," "means any of the following who are not the employer or an employee or executive officer of the employer:
(a) an auditor registered under the Corporations Act;
(b) a member of the Institute of Chartered Accountants in Australia;
(c) a member of the Australian Society of Certified Practising Accountants;
(d) a member of the National Institute of Accountants.