147
In forceCompletion of audit
Part 7Compliance requirements
Division 9Audit
147 Completion of audit
(1)
The auditor must—
(a)
complete the audit within 3 months after the end of the financial year; and
(b)
immediately after completion of the audit, give a copy of the audit report to the chief executive and the licensed provider.
Maximum penalty—40 penalty units.
(2)
Subsection (1)(a) 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.
This Act’s bill:Explanatory memorandum
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