Carrying out of audit
178 Carrying out of audit
A registered company auditor carrying out an audit for section 177 must—
to the extent it is reasonably practicable, comply with any operators audit guidelines; and
complete the audit within 3 months after the end of the financial year or other period to which the audit relates; and
immediately after completing the audit, give a copy of the audit report to the licensed monitoring operator or former operator.
Maximum penalty—40 penalty units.
Subsection (1)(b) does not apply to the auditor if—
in the circumstances, it would be unreasonable to require the auditor to comply with the paragraph; and
the auditor completes the audit as soon as practicable.
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