New South Wales Consolidated Acts

CONVEYANCERS LICENSING ACT 2003 - SECT 80

80 Duties of auditors

(1) If an auditor in the course of making an audit for the purposes of this Division discovers that any breach of this Act or the regulations has been committed, that there is any discrepancy relating to the trust money to which the audit relates or that the records or documents concerned are not kept in such a manner as to enable them to be properly audited, the auditor must:

(a) fully set out the facts so discovered by the auditor in the report made by the auditor for the purposes of the audit, and

(b) forward a copy of the report to the Director-General.

(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 officer of the Department is permitted under this Act to publish that information.

(3) An auditor’s report under this Division (including under this section) relating to records or documents of any person, and any statutory declaration lodged with the Director-General under this Division, are available in the hands of the Director-General for inspection by an auditor appointed to carry out for the purposes of this Division any subsequent audit of the records or documents of that person.