117
CurrentApproved auditors may charge fees
Chapter 4Administration
Part 2Compliance and enforcement
Division 3Audits
Subdivision BApproved auditors
117 Approved auditors may charge fees
(1)
An approved auditor may charge a fee in relation to things done in the performance of the approved auditor’s functions or the exercise of the approved auditor’s powers under this Act.
(2)
A fee must not be such as to amount to taxation.
This Act’s bill:Explanatory memorandumSecond reading speech
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