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reg 27

Audit and report etc for firm operates for each partner

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Part 3Trust accounts and indemnity fund
Division 2Trust accounts

27 Audit and report etc for firm operates for each partner

An audit of accounts and records kept by a firm of agents and the auditor's statement and attached notice relating to the firm's accounts and records will be taken to operate as an audit, statement and notice in respect of each agent who is a member of the firm.

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