Auditors’ reports, contents of
10K Auditors’ reports, contents of
An auditor’s report must contain a statement as to the following matters —
whether the trust account has, in the opinion of the auditor, been kept regularly and properly written up;
whether the trust account has been ready for examination at the periods appointed by the auditor;
whether the dealer has complied with the auditor’s requirements;
whether the trust account is, or has been during the period of the audit, overdrawn;
whether in the opinion of the auditor the trust account is, and has been during the period of the audit, in order or otherwise;
any matter or thing in relation to the trust account that should in the opinion of the auditor be communicated to the Commissioner.
[Regulation 10K inserted: Gazette 13 Aug 2002 p. 4162; amended: Gazette 30 Jun 2011 p. 2660.]
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