Inspection of auditor’s reports
30 Inspection of auditor’s reports
If—
an auditor’s report is given under this Act to a supervising entity; and
the supervising entity is satisfied a person has enough interest in moneys in relation to which the report is given;
the supervising entity must, so far as the report relates to the moneys, make the report available for inspection by the person.
A supervising entity must make each auditor’s report for a financial period available for inspection by—
the auditor appointed to audit the accounts of the trustee for the next financial period; or
anyone else the supervising entity considers has a genuine reason for wanting to inspect the report.
A person mentioned in subsection (2) may, with the supervising entity’s approval, make a copy of, or take an extract from, the report.
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