Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Notwithstanding
anything else in this Part, an agent may apply in writing to
the Board to fix some date other than 31 December, as the date up to
which his trust accounts are to be audited, and the Board may, in its
discretion, permit the agent to substitute such other date for
31 December.
(2) The Board may,
upon giving not less than one year’s notice to the agent affected,
revoke any permission granted under this section.
(3) When permission is
granted under this section the Board shall fix the period in respect of which
the first audit shall be made, and the permission may be given upon such
conditions, with respect to the time within which the first or any subsequent
audit shall be made or otherwise, as the Board may think fit.
(4) So long as the
permission remains in force, and subject to any conditions which may be
imposed, section 70 shall, in relation to the agent concerned, be read as
if such other date was substituted for 31 December.
(5) When any date has
been substituted for 31 December under this section, the date so
substituted shall not be further changed except by permission of the Board
granted in accordance with this section.