CONVEYANCERS LICENSING ACT 2003 - SECT 80
Duties of auditors
CONVEYANCERS LICENSING ACT 2003 - SECT 80
Duties of auditors
80 Duties of auditors
(1) An auditor appointed to make an audit for the purposes of this Division
must provide a copy of the report on the audit to the Secretary--
(a) in the
form and way approved by the Secretary (if any), and
(b) within 14 days after
providing the report to the licensee.
(1A) If the auditor discovers any of
the following in the course of making the audit, the auditor must fully set
out the facts discovered in the report--
(a) any contravention of this Act or
the regulations has been committed,
(b) any discrepancy relating to the
trust money to which the audit relates,
(c) the records or documents
concerned are not kept in such a way as to enable them to be properly audited.
(2) An auditor, or an assistant of an auditor, appointed to make an audit for
the purposes of this Division must not communicate any matter which may come
to the auditor's knowledge in the course of the audit to any person except--
(a) in the course of the auditor's duties as an auditor or assistant of an
auditor, or
(b) in accordance with this section, or
(c) in the like
circumstances and to the like extent as an employee of the Department is
permitted under this Act to publish that information.
(4) An auditor must not
fail without reasonable excuse (proof of which lies on the auditor) to comply
with a requirement under this section.
