113
CurrentAudit of primary licensee’s operations
Part 6Compliance requirements
Division 5Audit
113 Audit of primary licensee’s operations
As soon as practicable after the end of a financial year, a primary licensee must, at the licensee’s own expense, cause the licensee’s books, accounts and financial statements for the licensee’s operations conducted under the primary licence for the financial year to be audited by a registered company auditor approved by the chief executive.
Maximum penalty—40 penalty units.
This Act’s bill:Explanatory memorandum
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