Western Australian Consolidated Acts

REAL ESTATE AND BUSINESS AGENTS ACT 1978 - SECT 79

79 .         Auditors’ reports, contents of

                Every auditor of an agent’s trust accounts shall include in his report furnished pursuant to section 70 a statement as to the following matters — 

            (a)         whether the trust accounts of such agent have in the opinion of the auditor been kept regularly and properly written up;

            (b)         whether the trust accounts of such agent have been ready for examination at the periods appointed by the auditor;

            (c)         whether such agent has complied with the auditor’s requirements;

            (d)         whether in the opinion of the auditor such agent’s trust accounts are, and have been during the period of the audit, in order or otherwise; and

            (e)         any matter or thing in relation to such trust accounts which should in the opinion of the auditor be communicated to the Board.

        [Section 79 amended by No. 74 of 1980 s. 10; No. 59 of 1995 s. 17.]