reg 10L

Obligation of auditor to disclose certain information

In force

An auditor must disclose to the Commissioner —

(a)

any de facto relationship or close relationship by blood or marriage that he or she has with a dealer whose trust accounts the auditor has been appointed to audit; or

(b)

any business dealings the auditor has with or through the dealer at any time during the auditor’s appointment,

and the Commissioner may, if the Commissioner thinks fit, disqualify that auditor from acting in that particular case.

[Regulation 10L inserted: Gazette 13 Aug 2002 p. 4162; amended: Gazette 30 Jun 2011 p. 2659 and 2660; SL 2021/164 r. 14.]

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