77N

Prescribed matters for audit notices—Act, s 67ZE

Current

For section 67ZE(2)(d) of the Act, the following matters are prescribed—

(a)

the way the audit is to be carried out;

Examples of ways an audit may be carried out—

• in person at the premises of the person being audited

• a desktop audit at the auditor’s place of work

(b)

the name of the person who will carry out the audit;

(c)

if the person to carry out the audit is an authorised person—a summary of the authorised person’s powers under the Act that are relevant to carrying out the audit.

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