Australian Capital Territory Consolidated Acts

SALE OF MOTOR VEHICLES ACT 1977 - SECT 42

A licensed dealer shall not engage a person as auditor or permit his or her accounting and other records relating to trust money to be audited by a person—

        (a)     who is not a registered company auditor within the meaning of the Corporations Act; or

        (b)     who is an employee of, or is the domestic partner of, the licensed dealer; or

Note     For the meaning of domestic partner , see Legislation Act, s 169.

        (c)     who is an employee of any other licensed dealer; or

        (d)     who is engaged in keeping and entering those records or has those records in his or her custody or control; or

        (e)     who is also a licensed dealer; or

        (f)     who is an officer or employee of a corporation that is a licensed dealer.