55
In forceProtection from liability
Part 3Audit mandate
Division 2Conduct of audits
55 Protection from liability
(1)
An authorised auditor does not incur civil liability for an act or omission done or omitted to be done honestly and without negligence under or for this Act.
(2)
A liability that would, apart from subsection (1), attach to an authorised auditor attaches instead to the State.
This Act’s bill:Explanatory memorandumSecond reading speech
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