reg 10O
In forceConfidentiality of audit information
10O Confidentiality of audit information
(1)
An auditor must not, directly or indirectly, record, disclose or make use of any information obtained in the course of conducting any audit except —
(a)
for the purpose of performing functions under the Act;
(b)
as required or allowed by the Act or under another law.
(2)
However the Commissioner may divulge the information to an interested person or to an auditor making a succeeding audit of the dealer’s trust account.
[Regulation 10O inserted: Gazette 13 Aug 2002 p. 4163; amended: Gazette 30 Jun 2011 p. 2660.]
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